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1972 (11) TMI 10 - ALLAHABAD HIGH COURTOne member of the family gets divided and there are no other coparceners - whether the separated member can constitute a joint family by himself - Whether, on the facts and in the circumstances of the case, the assessee's status was correctly taken as that of an 'individual'? - In the present case, the assessee does not have any other person, male or female, as a member of his family. As a sole coparcener, he cannot, in law, be deemed to constitute a Hindu undivided family. He was rightly assessed in the status of an individual - Question answered in the affirmative
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