GOWLIBUDDANNA vs COMMISSIONER OF INCOME-TAX, MYSORE,BANGALORE

The Supreme Court held that under Section 3 of the Income Tax Act, 1922, a Hindu undivided family (HUF) can exist with a single surviving male member and female members, including widows. The Court clarified that the property does not cease to belong to the HUF merely because it is represented by one co-parcener, and income from such property is taxable as that of the HUF. The judgment affirmed that a Hindu joint family can consist of a single male member and widows of deceased co-parceners, rejecting the argument that at least two male members are required for the HUF to be a taxable entity.