Satinder Kumar (H.U.F.) vs Commissioner Of Income-Tax on 16 January, 1976
The next case is of Satinder Kumar (HUF) v. CIT . That was a case in which a karta becoming a
partner in another firm doing some business. The question in the case was need of the circumstances before a case can be considered. In that case also the court noticed that there was no evidence. This case also is clearly distinguishable on facts.