https://www.taxtmi.com/caselaws?id=35768 The High Court of Orissa upheld the Tribunal's decision regarding the blending of self-acquired property with family property and the validity of assessments treating the assessee as an HUF. The Court found that the Commissioner erred in vacating the assessments, emphasizing that blending is a mental act and formal declarations are not essential if consistent declarations exist in returns. The Court awarded costs to the assessee and confirmed the Tribunal's ruling, with Justice B. N. Misra concurring with Chief Justice R. N. Misra's judgment. en-us Sat, 14 Feb 1981 00:00:00 +0530 Tue, 16 Mar 2010 15:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35768 The High Court of Orissa upheld the Tribunal's decision regarding the blending of self-acquired property with family property and the validity of assessments treating the assessee as an HUF. The Court found that the Commissioner erred in vacating the assessments, emphasizing that blending is a mental act and formal declarations are not essential if consistent declarations exist in returns. The Court awarded costs to the assessee and confirmed the Tribunal's ruling, with Justice B. N. Misra concurring with Chief Justice R. N. Misra's judgment. Case-Laws Income Tax Sat, 14 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35768