https://www.taxtmi.com/caselaws?id=36041 The High Court of Allahabad ruled in favor of the respondent-assessee in a case concerning the validity of an assessment made on a Hindu Undivided Family (HUF) based on a notice issued to an individual under section 148 of the Income Tax Act, 1961. The court held that as the notice was not validly issued to the HUF, the assessment on it was deemed legally invalid. The court upheld the decision of the Appellate Tribunal, awarding costs of Rs. 200 to the respondent-assessee. en-us Thu, 30 Aug 1979 00:00:00 +0530 Fri, 19 Mar 2010 10:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36041 The High Court of Allahabad ruled in favor of the respondent-assessee in a case concerning the validity of an assessment made on a Hindu Undivided Family (HUF) based on a notice issued to an individual under section 148 of the Income Tax Act, 1961. The court held that as the notice was not validly issued to the HUF, the assessment on it was deemed legally invalid. The court upheld the decision of the Appellate Tribunal, awarding costs of Rs. 200 to the respondent-assessee. Case-Laws Income Tax Thu, 30 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36041