https://www.taxtmi.com/caselaws?id=56762 The Tribunal upheld the assessee's position as a Hindu Undivided Family (HUF) and canceled the assessment made in the status of an Individual. It found that the Income Tax Officer lacked jurisdiction to assess the income in a different status than declared in the return. The Tribunal relied on legal precedents to establish that an Individual and an HUF are distinct units for taxation purposes, dismissing the Department's arguments to the contrary. The appeals and cross-objections were dismissed, affirming the HUF status of the assessee based on the return filed. en-us Tue, 19 Feb 1985 00:00:00 +0530 Mon, 06 Dec 2010 16:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56762 The Tribunal upheld the assessee's position as a Hindu Undivided Family (HUF) and canceled the assessment made in the status of an Individual. It found that the Income Tax Officer lacked jurisdiction to assess the income in a different status than declared in the return. The Tribunal relied on legal precedents to establish that an Individual and an HUF are distinct units for taxation purposes, dismissing the Department's arguments to the contrary. The appeals and cross-objections were dismissed, affirming the HUF status of the assessee based on the return filed. Case-Laws Income Tax Tue, 19 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56762