https://www.taxtmi.com/caselaws?id=57348 The Tribunal allowed the assessee's appeal, canceling the assessment made on the Hindu Undivided Family (HUF) as it was not in existence on the assessment date. The departmental appeal was dismissed as it became infructuous due to the cancellation of the assessment. en-us Fri, 27 Mar 1981 00:00:00 +0530 Thu, 09 Dec 2010 17:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57348 The Tribunal allowed the assessee's appeal, canceling the assessment made on the Hindu Undivided Family (HUF) as it was not in existence on the assessment date. The departmental appeal was dismissed as it became infructuous due to the cancellation of the assessment. Case-Laws Income Tax Fri, 27 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57348