https://www.taxtmi.com/caselaws?id=9223 The court held that the notices issued by the Income-tax Officer were not valid as they were addressed to individuals, not an association of persons. It was determined that the Income-tax Officer could not assess the association after already assessing individuals. The court did not delve into the existence or termination of the association but directed the authorities to treat the notices as pertaining to individual incomes. The court allowed the writ petitions, instructing the respondents to refrain from treating the notices as issued to an association of persons, with each party bearing its own costs. en-us Thu, 18 Apr 1974 00:00:00 +0530 Sat, 20 Jun 2009 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9223 The court held that the notices issued by the Income-tax Officer were not valid as they were addressed to individuals, not an association of persons. It was determined that the Income-tax Officer could not assess the association after already assessing individuals. The court did not delve into the existence or termination of the association but directed the authorities to treat the notices as pertaining to individual incomes. The court allowed the writ petitions, instructing the respondents to refrain from treating the notices as issued to an association of persons, with each party bearing its own costs. Case-Laws Income Tax Thu, 18 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9223