https://www.taxtmi.com/caselaws?id=36136 The court ruled against the revenue's argument and held that the assessment of a Hindu Undivided Family (HUF) was not valid after the death of the karta, as the family structure had changed, leaving behind a single individual. Emphasizing the requirement of a plurality of members for the existence of an HUF, the court rejected the application of legal fiction under Section 171 of the Income Tax Act to create the existence of a family in such circumstances. The judgment clarified the principles governing HUF assessment post-karta's demise and favored the assessee, disallowing the assessment as an HUF. en-us Wed, 13 Jun 1979 00:00:00 +0530 Fri, 19 Mar 2010 15:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36136 The court ruled against the revenue's argument and held that the assessment of a Hindu Undivided Family (HUF) was not valid after the death of the karta, as the family structure had changed, leaving behind a single individual. Emphasizing the requirement of a plurality of members for the existence of an HUF, the court rejected the application of legal fiction under Section 171 of the Income Tax Act to create the existence of a family in such circumstances. The judgment clarified the principles governing HUF assessment post-karta's demise and favored the assessee, disallowing the assessment as an HUF. Case-Laws Income Tax Wed, 13 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36136