Allowing the petition the Court held that, where a Hindu family was never assessed as a Hindu undivided family, section 171 would not apply even when there was a division or partition of property which did not fall within the definition. The notice issued under section 148 to the estate of ARP (HUF) co-parceners and the consequential order issued in the name of the assessee as the karta were unsustainable. (AY. 2008-09)