https://www.taxtmi.com/caselaws?id=49273 The High Court upheld the Tribunal's decision to assess the appellant as a Hindu undivided family despite filing as an individual initially. The Court emphasized the need to raise all relevant points at the appropriate appeal stages. The Tribunal's refusal to consider new grounds was justified under Rule 12, as the new plea required further investigation. The Income-tax Officer was deemed authorized to assess income based on individual status, even after a prior assessment as a Hindu undivided family. The appeal was dismissed, affirming the Tribunal's discretion and the Officer's assessment authority. en-us Fri, 14 Jan 1966 00:00:00 +0530 Sun, 17 Aug 2014 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49273 The High Court upheld the Tribunal's decision to assess the appellant as a Hindu undivided family despite filing as an individual initially. The Court emphasized the need to raise all relevant points at the appropriate appeal stages. The Tribunal's refusal to consider new grounds was justified under Rule 12, as the new plea required further investigation. The Income-tax Officer was deemed authorized to assess income based on individual status, even after a prior assessment as a Hindu undivided family. The appeal was dismissed, affirming the Tribunal's discretion and the Officer's assessment authority. Case-Laws Income Tax Fri, 14 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49273