CIT(A)'s Tax Directive on HUF Overturned Due to Lack of Hearing Opportunity Under Explanation 3.

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....Whether the Ld.CIT(A) can issue a direction to assess to tax the amount in the hands of HUF? - Even though HUF is represented by KARTA, still as per law, HUF is ‘such other person’ within the meaning of the expression provided in Explanation 3. - CIT(A) has not given any opportunity to such other person, such direction not sustainable - AT....