High Court of Punjab and Haryana

Commissioner of Income-tax

v.

Rohtas

M. M. KUMAR AND AJAY KUMAR MITTAL, JJ.

INCOME TAX APPEAL NO. 389 OF 2005

August 3, 2007

Section 4 of the Income-tax Act, 1961 - Individual - Assessable as - Assessment year 1996-97 - Whether a notice under section 148 and other sections were issued by treating assessee as individual, Assessing Officer could not have framed assessment by treating income in hands of HUF - Held, yes

CASE REVIEW:

CIT v. Adnarayana Murty [1967] 65 ITR 607 followed.