https://www.taxtmi.com/caselaws?id=37624 The court held that the notice issued under section 148 of the Income Tax Act to a Hindu Undivided Family (HUF) was invalid as it was directed to the individual karta instead of the HUF, the real assessee. The department's appeal was dismissed, emphasizing the importance of correctly identifying the assessee in such notices. The court cited a Supreme Court decision allowing rejection of reference applications if the legal question was academic or already decided. Consequently, the income-tax cases were dismissed without costs. en-us Thu, 17 Aug 1978 00:00:00 +0530 Wed, 31 Mar 2010 10:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37624 The court held that the notice issued under section 148 of the Income Tax Act to a Hindu Undivided Family (HUF) was invalid as it was directed to the individual karta instead of the HUF, the real assessee. The department's appeal was dismissed, emphasizing the importance of correctly identifying the assessee in such notices. The court cited a Supreme Court decision allowing rejection of reference applications if the legal question was academic or already decided. Consequently, the income-tax cases were dismissed without costs. Case-Laws Income Tax Thu, 17 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37624