https://www.taxtmi.com/caselaws?id=177033 A voluntary combination formed for the common business purpose of distributing and selling khandsari sugar was treated as an association of persons because the members contributed capital, chose office-bearers, and carried on a separate business through the group. The same income, having already been assessed and taxed in the hands of the individual members, could not be assessed again in the hands of the association because the charging provision permitted only one lawful levy on that income. An assessment made contrary to that bar was jurisdictionally defective and could be quashed in writ jurisdiction by certiorari. en-us Tue, 26 Aug 1958 00:00:00 +0530 Fri, 13 May 2016 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177033 A voluntary combination formed for the common business purpose of distributing and selling khandsari sugar was treated as an association of persons because the members contributed capital, chose office-bearers, and carried on a separate business through the group. The same income, having already been assessed and taxed in the hands of the individual members, could not be assessed again in the hands of the association because the charging provision permitted only one lawful levy on that income. An assessment made contrary to that bar was jurisdictionally defective and could be quashed in writ jurisdiction by certiorari. Case-Laws Income Tax Tue, 26 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177033