C. KRISHNA PRASAD vs C. I. T. BANGALORE

The Supreme Court held that an unmarried male Hindu cannot constitute a Hindu Undivided Family (HUF) for income tax purposes under Section 2(31) of the Indian Income Tax Act, 1922. The Court emphasized that a family requires plurality of persons, and a single individual does not meet this criterion. The appeal was dismissed, affirming the High Court's decision that the appellant was rightly assessed as an individual for the assessment year 1964-65.