https://www.taxtmi.com/caselaws?id=61018 Assessment framed in the status of an individual, when the return was filed as a Hindu undivided family, is defective if the required procedure and notice for the different status are not followed, and such an assessment lacks legal foundation. In fiscal matters, where the statutory position is reasonably open to two interpretations, the construction favourable to the assessee prevails. On the stated facts, agricultural land treated as ancestral or joint family property could not attract gift-tax on the transfer to a son, so the gift-tax addition was not sustainable. en-us Wed, 10 Aug 1983 00:00:00 +0530 Mon, 10 Jan 2011 13:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61018 Assessment framed in the status of an individual, when the return was filed as a Hindu undivided family, is defective if the required procedure and notice for the different status are not followed, and such an assessment lacks legal foundation. In fiscal matters, where the statutory position is reasonably open to two interpretations, the construction favourable to the assessee prevails. On the stated facts, agricultural land treated as ancestral or joint family property could not attract gift-tax on the transfer to a son, so the gift-tax addition was not sustainable. Case-Laws Income Tax Wed, 10 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61018