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“Section 171(1)”

Section References (mined)Section 171Section 171(1)5 judgments

PRATIMA REDDY MUTHU,HYDERABAD vs. ACIT., CIRCLE-14(1), HYDERABAD

ITA 1310/HYD/2025[2010-11]Status: DisposedITAT Hyderabad24 Dec 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1310/Hyd/2025 Assessment Year 2010-2011 Pratima Reddy Muthu, Hyderabad – 500 034. The Acit, Circle-14(1), Vs. Hyderabad – 500 004. Telangana. Pan Aaopm8335J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Yogesh K Jagia & Sri Amit Sood, Advocates. राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 24.12.2025 आदेश/Order

For Appellant: Sri Yogesh K Jagia And Sri Amit Sood, AdvocatesFor Respondent: MS U Mini Chandran, CIT-DR
Section 14Section 143(3)Section 159(1)Section 159(6)Section 171(1)Section 2(11)Section 2(29)Section 250Section 28

assessee under PAN No. AACHM 0710R which neither has been dissolved nor any order has been passed for its dissolution under section 171(1) of Act so much so that PAN of the HUF is valid even as on date on the portal of revenue authorities in absence of which

ERKI RAMESH UPADHYAYA HUF, ,PUTTUR vs. INCOME TAX OFFICER, WARD-1, , PUTTUR

In the result, the appeal filed by the assessee is allowed

ITA 476/BANG/2024[2014-15]Status: DisposedITAT Bangalore26 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri V. Srinivasan, Advocate
Section 148Section 171Section 234ASection 250

members constituting an Hindu undivided family; one of them died; consequently, the Hindu undivided family ceased to exist. The question was whether section 171(1) of the Income- tax Act could be applied to make an order of assessment assessing the erstwhile Hindu undivided family. The Madras High Court pointed

SRI RAJKUMAR C(HUF),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1), BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 1381/BANG/2014[2007-08]Status: DisposedITAT Bangalore31 Oct 2022AY 2007-08

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Deepesh Waghale, CAFor Respondent: Sri.Gudimella V..P. Pavan Kumar, JCIT-DR
Section 143(3)Section 150Section 153Section 153CSection 260A

held by the Hon’ble Court that fiction that a joint family shall be deemed to continue, enunciated in section 171(1) of the I.T.Act is only for limited purpose of roping in cases of joint families which had hitherto been assessed. It was further observed ... assessment in the hands of the HUF. The procedure prescribed under Section 171 would apply to a Hindu family hitherto assessed as undivided. Section 171(1) reads as under : Section 171(1): A Hindu family hitherto assessed as undivided shall be deemed for the purposes of this Act to continue

SRI RAJKUMAR C(HUF),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1), BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 1380/BANG/2014[2006-07]Status: DisposedITAT Bangalore31 Oct 2022AY 2006-07

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Deepesh Waghale, CAFor Respondent: Sri.Gudimella V..P. Pavan Kumar, JCIT-DR
Section 143(3)Section 150Section 153Section 153CSection 260A

held by the Hon’ble Court that fiction that a joint family shall be deemed to continue, enunciated in section 171(1) of the I.T.Act is only for limited purpose of roping in cases of joint families which had hitherto been assessed. It was further observed ... assessment in the hands of the HUF. The procedure prescribed under Section 171 would apply to a Hindu family hitherto assessed as undivided. Section 171(1) reads as under : Section 171(1): A Hindu family hitherto assessed as undivided shall be deemed for the purposes of this Act to continue

SRI RAJKUMAR C(HUF),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1), BANGALORE

In the result, the appeals filed by the assessee are partly allowed

ITA 1379/BANG/2014[2005-06]Status: DisposedITAT Bangalore31 Oct 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Deepesh Waghale, CAFor Respondent: Sri.Gudimella V..P. Pavan Kumar, JCIT-DR
Section 143(3)Section 150Section 153Section 153CSection 260A

held by the Hon’ble Court that fiction that a joint family shall be deemed to continue, enunciated in section 171(1) of the I.T.Act is only for limited purpose of roping in cases of joint families which had hitherto been assessed. It was further observed ... assessment in the hands of the HUF. The procedure prescribed under Section 171 would apply to a Hindu family hitherto assessed as undivided. Section 171(1) reads as under : Section 171(1): A Hindu family hitherto assessed as undivided shall be deemed for the purposes of this Act to continue