https://www.taxtmi.com/caselaws?id=38547 The High Court of Calcutta, in a case concerning notices issued under section 148 of the Income-tax Act, 1961, for assessment years 1966-67 and 1970-71 to 1973-74, ruled in favor of the Income-tax Officer. The court held that the income belonged to the individual and not the Hindu undivided family, leading to an escapement of income assessment. It emphasized the importance of correct status determination for accurate income assessment. Additionally, the court deemed the notice valid despite being issued to only one heir of the legal representative, stating that challenges should be raised by other heirs. The application was dismissed with no costs awarded. en-us Tue, 24 Feb 1976 00:00:00 +0530 Wed, 07 Apr 2010 11:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38547 The High Court of Calcutta, in a case concerning notices issued under section 148 of the Income-tax Act, 1961, for assessment years 1966-67 and 1970-71 to 1973-74, ruled in favor of the Income-tax Officer. The court held that the income belonged to the individual and not the Hindu undivided family, leading to an escapement of income assessment. It emphasized the importance of correct status determination for accurate income assessment. Additionally, the court deemed the notice valid despite being issued to only one heir of the legal representative, stating that challenges should be raised by other heirs. The application was dismissed with no costs awarded. Case-Laws Income Tax Tue, 24 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38547