https://www.taxtmi.com/caselaws?id=37538 The court interpreted the term "such individual" in Section 64(1)(ii) of the Income Tax Act, 1961, narrowly to exclude individuals acting in a representative capacity, such as a karta of a Hindu Undivided Family (HUF). Therefore, reassessment notices issued under Sections 147 and 148, including the income of minor children and spouse in the individual income of the petitioner, were deemed invalid. The court allowed the special civil application, quashed the notices and related orders, and directed the respondents to cease further action on the reassessment notices. en-us Thu, 11 Jan 1979 00:00:00 +0530 Tue, 30 Mar 2010 13:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37538 The court interpreted the term "such individual" in Section 64(1)(ii) of the Income Tax Act, 1961, narrowly to exclude individuals acting in a representative capacity, such as a karta of a Hindu Undivided Family (HUF). Therefore, reassessment notices issued under Sections 147 and 148, including the income of minor children and spouse in the individual income of the petitioner, were deemed invalid. The court allowed the special civil application, quashed the notices and related orders, and directed the respondents to cease further action on the reassessment notices. Case-Laws Income Tax Thu, 11 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37538