https://www.taxtmi.com/caselaws?id=56853 The Tribunal ruled in favor of the assessee, holding that the share income received post-partial partition should be assessed in the status of Hindu Undivided Family (HUF) rather than individual. The Tribunal emphasized the continued existence of the HUF with unmarried daughters and potential addition of a son, distinguishing the case from previous precedents. It concluded that the property belonged to the assessee as head of the family, overturning the Commissioner's order under section 263 and allowing the appeal based on the unique circumstances and legal interpretations presented in the case. en-us Mon, 23 Feb 1981 00:00:00 +0530 Tue, 07 Dec 2010 10:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56853 The Tribunal ruled in favor of the assessee, holding that the share income received post-partial partition should be assessed in the status of Hindu Undivided Family (HUF) rather than individual. The Tribunal emphasized the continued existence of the HUF with unmarried daughters and potential addition of a son, distinguishing the case from previous precedents. It concluded that the property belonged to the assessee as head of the family, overturning the Commissioner's order under section 263 and allowing the appeal based on the unique circumstances and legal interpretations presented in the case. Case-Laws Income Tax Mon, 23 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56853