https://www.taxtmi.com/caselaws?id=5059 Section 3 of the Indian Income-tax Act, 1922 was treated as constitutionally valid because the discretion to assess an association of persons or its members separately was tied to the scheme of the Act and the aim of preventing tax evasion, without creating arbitrary discrimination. The text also states that an association of persons exists where individuals join in a common purpose to earn income, and that a minor is not excluded if represented through a guardian. On the facts, common management and conduct supported the finding of an association, and the notice and assessment treating Meyyappa (I) as principal officer were upheld as procedurally sufficient. en-us Wed, 26 Jul 1967 00:00:00 +0530 Sat, 03 Dec 2016 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5059 Section 3 of the Indian Income-tax Act, 1922 was treated as constitutionally valid because the discretion to assess an association of persons or its members separately was tied to the scheme of the Act and the aim of preventing tax evasion, without creating arbitrary discrimination. The text also states that an association of persons exists where individuals join in a common purpose to earn income, and that a minor is not excluded if represented through a guardian. On the facts, common management and conduct supported the finding of an association, and the notice and assessment treating Meyyappa (I) as principal officer were upheld as procedurally sufficient. Case-Laws Income Tax Wed, 26 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5059