https://www.taxtmi.com/caselaws?id=57111 The Tribunal allowed both appeals by the assessee for the assessment years 1972-73 and 1973-74, setting aside the orders of the AAC confirming the assessment by the WTO as an individual. The primary issue was the alteration of the assessee's status from HUF to individual without proper notice, violating natural justice principles. The Tribunal held that the alteration without notice was impermissible, as no notice was given by the WTO regarding the change in status. The AAC's failure to address this crucial aspect led to the orders being set aside, with directions for reassessment after providing proper notice. en-us Tue, 07 Aug 1979 00:00:00 +0530 Wed, 08 Dec 2010 15:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57111 The Tribunal allowed both appeals by the assessee for the assessment years 1972-73 and 1973-74, setting aside the orders of the AAC confirming the assessment by the WTO as an individual. The primary issue was the alteration of the assessee's status from HUF to individual without proper notice, violating natural justice principles. The Tribunal held that the alteration without notice was impermissible, as no notice was given by the WTO regarding the change in status. The AAC's failure to address this crucial aspect led to the orders being set aside, with directions for reassessment after providing proper notice. Case-Laws Wealth-tax Tue, 07 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57111