HUF is a seprate assessee in income tax- why

https://www.hinduonnet.com/businessline/iw/2000/11/12/stories/0712g201.htm

Because the Income Tax Act 1960 says so.........

The concept of HUF exisit only in India except kerala . HUF is a state subject. Because of peculiar nature of we Indians earning joint income a advantage is created for we indians.

DURING THE EARLY 60'S .....FAMILY BUSINESS WERE SEVERALLY OWNED BY MANY MEMBERS OF FAMILY .... CBDT WAS UNABLE TO BROUGHT THEM UNDER ANY OTHER ASSESSEE  CATEGORY DUE TO THE DEFINITION OF "PERSON"IN I -T ACT 1961....SO THEY AMENDED AND CHARGED THEM AS A SINGLE ASSESSEE KNOWN AS "HUF".....AND THEREFORE HUF WERE UNABLE TO AVOID TAX .