Section 2(31) & 4 of the Income Tax Act, 1961 — Assessment — Status — HUF or individual- Tribunal was right in law in holding that the status of the assessee was that of an HUF as there is no material on record to show that the Kachawa clans was governed by the rule of lineal primogeniture; late Maharaja of Jaipur SM had to and did file tax returns, declaring his wealth and income in accordance with the laws of the land ; he was governed by the ordinary rules of inheritance applicable to members of HUF — Commissioner of Income tax vs. Bhawani Singhji & Ors [2018] 305 CTR (Delhi) 161