1982 (2) TMI 13

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..... the following question of law: Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in accepting the status of the assessee as Hindu undivided family ? The reference arises out of the protective assessment of the assessee for the assessment year 1972-73. The assessee received property on partition of a bigger HUF. The validity of that partition is in questi .....

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..... at the assessee was entitled to be assessed in the status of an HUF. Although the assessee had no son and the wife had no interest in the properties of the family, yet, for purposes of status, the assessee with his wife constituted an HUF. In Gowli Buddanna v. CIT [1966] 60 ITR 293, the Supreme Court held that under the Hindu law it is not necessary for constituting an HUF that there must be more .....

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