Order to disrupted/ partitioned HUF is invalid

Advertisement Rajkumar C (HUF) Vs DCIT (ITAT Bangalore) ITAT Bangalore held that HUF was disrupted / partitioned as on the date of assessment order and hence the assessment order in the status of HUF is invalid. Facts- A search and seizure operations were conducted in the case of one Shri K.J. Purushotham Reddy. During the course of search operations, the residential premises of Shri C.Rajkumar (kartha of assessee), were also covered. It was stated that as a result of search and seizure operations, certain documents belonging to the assessee were found and seized by the Investigation Wing o...