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2017 (1) TMI 1033 - AT - Income TaxBringing the income to tax in the hands of HUF - Held that:- We have noticed that the CIT(A) has given direction according to the facts of the case and in consequence of CIT(A)’s order there is no liability or case pending against the assessee. As such there can be no grievance to the assessee. It is premature to adjudicate in the case of ‘HUF’. In the case of HUF, the issues that may arise are that the return of income was filed by the individual instead of ‘HUF’ due to ignorance of law by the assessee and whether the reopening in the case of ‘HUF’ was within the time limit. All these are the issues that may arise in the case of HUF before the AO and there cannot be any grievance to the assessee before us in these proceedings. Therefore, the present appeal is not maintainable. Accordingly, it is dismissed as not maintainable.
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