https://www.taxtmi.com/caselaws?id=5493 Under the Income-tax Act, 1961, there is no Assessing Officer discretion to tax either an association of persons or its members individually for the same income. The Act requires assessment of the person who is legally chargeable to tax, and its scheme differs from the 1922 Act, which expressly allowed such an election in certain cases. If income belonging in law to the association is assessed in the hands of members, that mistake does not bar lawful assessment of the association. The retention of discretionary treatment for unregistered firms in section 183, without a similar provision for associations of persons, confirms the absence of any such option. en-us Mon, 11 Dec 1995 00:00:00 +0530 Wed, 08 Apr 2026 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5493 Under the Income-tax Act, 1961, there is no Assessing Officer discretion to tax either an association of persons or its members individually for the same income. The Act requires assessment of the person who is legally chargeable to tax, and its scheme differs from the 1922 Act, which expressly allowed such an election in certain cases. If income belonging in law to the association is assessed in the hands of members, that mistake does not bar lawful assessment of the association. The retention of discretionary treatment for unregistered firms in section 183, without a similar provision for associations of persons, confirms the absence of any such option. Case-Laws Income Tax Mon, 11 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5493