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2008 (5) TMI 274 - GAUHATI HIGH COURT
Individual income or income of family - Original assessment of assessee in status of HUF had attained finality - absence of any material on record showing that there was any partition of property recorded in the past in terms of Section 171(3) - finding, reached by the learned Tribunal, to the effect that the appellant could not prove that it was a Hindu undivided family is perverse - therefore having been assessed as HUF, the assessee could not have been treated or assessed, in any status, other than a Hindu undivided family