https://www.taxtmi.com/caselaws?id=38621 The court dismissed the writ applications as the petitioner failed to prove the existence of a Hindu undivided family owning the property. The inclusion of one-third share income in the petitioner's individual assessments was deemed justified due to lack of evidence supporting HUF ownership and the petitioner's conduct in offering the income for assessment without revising returns. No costs were awarded in the case. en-us Tue, 10 May 1977 00:00:00 +0530 Wed, 07 Apr 2010 16:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38621 The court dismissed the writ applications as the petitioner failed to prove the existence of a Hindu undivided family owning the property. The inclusion of one-third share income in the petitioner's individual assessments was deemed justified due to lack of evidence supporting HUF ownership and the petitioner's conduct in offering the income for assessment without revising returns. No costs were awarded in the case. Case-Laws Income Tax Tue, 10 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38621