https://www.taxtmi.com/caselaws?id=35975 The High Court of Orissa upheld the Income-tax Appellate Tribunal's decision determining the assessee's status as Hindu Undivided Family (HUF) for assessment years 1971-72 and 1972-73. Despite the revenue's assessment of the assessee as an individual, the Tribunal found evidence supporting the HUF status, including the assessee's declaration as the HUF's karta in previous returns. Relying on established legal principles, including Hindu law doctrines, the Court affirmed the Tribunal's decision, emphasizing its application to the case's specific facts. The parties were directed to bear their respective costs. en-us Mon, 02 Feb 1981 00:00:00 +0530 Thu, 18 Mar 2010 12:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35975 The High Court of Orissa upheld the Income-tax Appellate Tribunal's decision determining the assessee's status as Hindu Undivided Family (HUF) for assessment years 1971-72 and 1972-73. Despite the revenue's assessment of the assessee as an individual, the Tribunal found evidence supporting the HUF status, including the assessee's declaration as the HUF's karta in previous returns. Relying on established legal principles, including Hindu law doctrines, the Court affirmed the Tribunal's decision, emphasizing its application to the case's specific facts. The parties were directed to bear their respective costs. Case-Laws Income Tax Mon, 02 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35975