1983 (1) TMI 16 - HC - Income Tax

Summary

The High Court of Bombay delivered a judgment on a tax case involving a partial partition of a Hindu Undivided Family (HUF). The court ruled that the members of the HUF did not form an association of persons. The court answered question No. 2 in favor of the assessee and question No. 3 in the affirmative, directing the Department to pay the costs of the assessee. The notice under section 148 of the Income-tax Act was not challenged.