https://www.taxtmi.com/caselaws?id=71623 The Tribunal held that the Assessing Officer failed to prove the existence of an Association of Persons (A.O.P.) as there was no common purpose or joint enterprise to produce income. The Tribunal found the notice issued to the alleged A.O.P. invalid, rendering the assessment void ab initio. The Tribunal concluded that the AO wrongly assumed jurisdiction, leading to the quashing of the assessment. en-us Tue, 20 Feb 2001 00:00:00 +0530 Tue, 26 Apr 2011 11:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71623 The Tribunal held that the Assessing Officer failed to prove the existence of an Association of Persons (A.O.P.) as there was no common purpose or joint enterprise to produce income. The Tribunal found the notice issued to the alleged A.O.P. invalid, rendering the assessment void ab initio. The Tribunal concluded that the AO wrongly assumed jurisdiction, leading to the quashing of the assessment. Case-Laws Income Tax Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71623