https://www.taxtmi.com/caselaws?id=61144 A return filed voluntarily as a Hindu undivided family under section 139(1) controlled the assessment status unless the Revenue first called for a return in the individual status through the statutory notice procedure. Where no return existed in the individual status and no such notice was issued, an assessment completed in the status of an individual could not be sustained and was treated as void ab initio. The Tribunal also rejected the Revenue's alternative request to process the HUF return despite limitation. en-us Wed, 18 Feb 1981 00:00:00 +0530 Tue, 11 Jan 2011 11:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61144 A return filed voluntarily as a Hindu undivided family under section 139(1) controlled the assessment status unless the Revenue first called for a return in the individual status through the statutory notice procedure. Where no return existed in the individual status and no such notice was issued, an assessment completed in the status of an individual could not be sustained and was treated as void ab initio. The Tribunal also rejected the Revenue's alternative request to process the HUF return despite limitation. Case-Laws Income Tax Wed, 18 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61144