SURJIT LAL CHHABDA vs COMMISSIONER OF INCOME TAX, BOMBAY

The Supreme Court addressed the status of a Hindu Undivided Family (H.U.F.) under Section 2(9) of the Income Tax Act, 1922, ruling that a single male member can constitute an H.U.F. even in the absence of a nucleus of joint family property. The Court held that the declaration of property into the family hotchpotch was valid, and the income derived from such property should be assessed as H.U.F. income, despite the appellant being the sole male member. The judgment clarified that the nature of property and personal law governs the assessment of income in such cases.