https://www.taxtmi.com/caselaws?id=36221 The court ruled against the assessee, upholding the validity of the assessment orders made by the Income-tax Officer for the years 1963-64 and 1965-66. The Tribunal found that the assessment orders against the firm should not be annulled as the returns were not filed by the karta of the HUF, and the department had jurisdiction to assess based on the returns filed by Manohar Lal. The court disagreed with the annulment of assessment proceedings, supporting the department's position and awarding costs to the revenue. en-us Thu, 23 Mar 1978 00:00:00 +0530 Sat, 20 Mar 2010 11:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36221 The court ruled against the assessee, upholding the validity of the assessment orders made by the Income-tax Officer for the years 1963-64 and 1965-66. The Tribunal found that the assessment orders against the firm should not be annulled as the returns were not filed by the karta of the HUF, and the department had jurisdiction to assess based on the returns filed by Manohar Lal. The court disagreed with the annulment of assessment proceedings, supporting the department's position and awarding costs to the revenue. Case-Laws Income Tax Thu, 23 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36221