1984 (7) TMI 220

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....re that there was an HUF consisting of Subburaman and his son Shivanath. Shri Subburaman died on 2nd Nov., 1962 and by intestate succession half share of his properties devolved on his son, his daughter and his widow. In the view that there was no actual partition of the assets among the legal heirs, the WTO sought to assess the entire wealth together treating them as an AOP'. The AAC found that t....

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.... in common thereafter. He was, therefore, of the opinion that there cannot also be assessments in the status of HUF and he accordingly cancelled the assessment. 2. In these appeals, the contention of the Revenue is that there was originally assessments in the status of HUF in respect of the entire properties in the asst. yr. 1970-71 and until that HUF is partitioned and such a partition is reco....