The assessee filed an appeal against  the addition and contended that the income belonged to the Hindu undivided family. The Commissioner (Appeals) by an order directed the assessing authority to proceed against the Hindu undivided family to assess the income as belonging to the family. A notice under section 148 of the Act was issued to the Hindu undivided family for the period under consideration and the assessing authority after recording reasons for taking up the reassessment proceedings passed an order of reassessment. This was upheld by the Commissioner (Appeals). But the Tribunal set aside the order of reassessment solely on the ground that the assessing authority had not recorded any independent findings to invoke reassessment proceedings. On appeal the Court held that   since the order had been passed by the Tribunal without taking note of section 150 read with section 153 as well as Explanation 2 to section 153 , it was not valid. Court observed that Section 150 read with section 153 of the Income-tax Act, 1961 , and Explanation 2 to section 153 of the Act empowers the assessing authority to include any income excluded from the total income of one person in the income of another person and assessment of such income of such other person shall be deemed to be made in consequence or to give effect to any finding or direction contained in the order. ( AY. 2005-06)