HUF income cannot be taxed in members hand after demise of Karta

1. Ground  regarding assessment of income in the hand of assessee-individual instead of HUF. The assessee is an individual and proprietrix of M/s. Five Star Liquor Shop. The assessee’s husband Late Shri P.G. Govindaswamy was earlier the proprietor of this business during his life time. Late Shri P.G. Govindaswamy also running retail outlet M/s. Pisale Wines at Davangere which was considered and treated as business of HUF comprising of  himself, his wife (the assessee) and 4 sons as members of HUF. After the demise of her husband, the assessee was fili

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