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2010 (6) TMI 499 - ANDHRA PRADESH HIGH COURTRecovery of tax – Hindu undivided family – Firm – Hindu undivided family or individual property – Karta of HUF becoming partner in Firm – Finding that he had become a partner in his individual capacity – HUF properties could not be attached in proceedings for recovery of tax due by firm - He never joined as a partner in the arrack business of M/s. Visakha Gowda Association in the capacity as a joint family manager and karta and that he had joined as a partner in the said firm in his individual capacity - Appeal is dismissed
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