714/CBDT.

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.... status to be adopted for IT&WT assessment in the case of Hindu Undivided Families consisting of a single male coparcener. 2. In a recent case, the advice of Ministry of Law was sought about whether the status of an assessee could be taken as that of H.U.F. when:- (i) the assessee on partition takes a share from the joint property of the erstwhile HUF and has only a wife and no issue as on t....

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.... (78 I.T.R. p.26) " Under the Income-tax Act, it is not predicated of a Hindu undivided family as a taxable entity that it must consist of two or more male members". (b) From this, it follows that if there is one male member and a female member who would be entitled to an interest in the property whether by way of a claim for maintenance and the like, the property if it is ancestral property or....

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....both the cases the assessee has acquired joint family property on partition. In one case he is unmarried and in another he is a widower. This is a case where there is only a single member of what can be claimed to be a Hindu undivided family. In this connection, it may be mentioned that in Godwli Buddanna's case (60 ITR.p.293) the Supreme Court expressly left open the question whether a HUF may fo....