1981 (2) TMI 119 - AT - Income Tax

Summary

The second appeal was filed against the order passed by the AAC in respect of assessment year 1974-75. The appellant filed a return as HUF but the assessment was made in the status of an individual. The ITAT held that the assessment in the individual status was void ab initio as there was no return filed by the assessee in that status. The appeal was allowed, and the assessment in the individual status was canceled.