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Section 4 of the Income-tax Act, 1961 - Hindu undivided family - Assessable as - Assessment years 1969-70 to 1975-76 - Whether, assessee (a group of 33 individuals), could be assessed in status of a HUF - Held, yes HELD In the light of the decision of the Supreme Court in Kalloomal Tapeswari Prasad (HUF) v. CIT [1982] 133 ITR 690, it was to be held that the assessee (a group of 33 individuals) could be assessed in the status of a HUF. Note: The decision is in favour of the revenue. CASES REFERRED TO Kalloomal Tapawari Prasad (HUF) v. CIT [1982] 135 ITR 690 (SC) and ITO v. Smt. N.K. Sarada Thampatty [1996] 165 ITR 67 (Ker.) P. K. R. Menon for the Applicant. P. Krishnan for the Respondent. JUDGMENT Dr. T. Kochu Thommen, J.- The common question in respect of the assessment years 1969-70 to 1975-76 referred to us at the instance of the Revenue by the Income-tax Appellate Tribunal, Cochin Bench, is : "Whether, on the facts and…

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