https://www.taxtmi.com/caselaws?id=186644 The court dismissed the Revenue's application under sections 256(1) and 256(2) of the Income-tax Act, ruling that the proposed questions were not questions of law. It held that the Assessing Officer was not justified in assessing the assessee as an Association of Persons (AOP) due to lack of conclusive evidence. The court emphasized the necessity of concrete evidence to establish the existence of an AOP and rejected the application, finding no genuine question of law supported by legal precedents. en-us Wed, 25 Aug 2004 00:00:00 +0530 Mon, 26 Sep 2016 10:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186644 The court dismissed the Revenue's application under sections 256(1) and 256(2) of the Income-tax Act, ruling that the proposed questions were not questions of law. It held that the Assessing Officer was not justified in assessing the assessee as an Association of Persons (AOP) due to lack of conclusive evidence. The court emphasized the necessity of concrete evidence to establish the existence of an AOP and rejected the application, finding no genuine question of law supported by legal precedents. Case-Laws Income Tax Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186644