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Case Law Details

Case Name : ITO Vs Shri Ramesh Kumar (HUF) (ITAT Bangalore)
Related Assessment Year : 2004-05
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ITO Vs Shri Ramesh Kumar (HUF) (ITAT Bangalore)

It should be kept in mind that the Hindu Law does not recognize a joint Hindu family or coparcenery as a juristic personality capable of holding property and as an entity separate from the members of the family. The true position in law is that all the members of the HUF collectively own the property of the HUF by holding an equivalent interest. A HUF cannot sue or be sued in the joint family name and cannot convey the property held by it in its joint character. However, for the pu

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