https://www.taxtmi.com/caselaws?id=10858 The court held that the joint purchase of a lottery ticket does not constitute the formation of an Association of Persons (AOP), and thus, the income from the lottery cannot be assessed in the hands of an AOP. The impugned notice issued under the Income-tax Act was found to be invalid due to lack of essential details and non-compliance with mandatory provisions. The court quashed the notice, declaring it illegal, null, and void. The appeals were allowed, setting aside the judgment and order, with no costs awarded. en-us Wed, 25 Aug 2004 00:00:00 +0530 Sun, 26 Jul 2009 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10858 The court held that the joint purchase of a lottery ticket does not constitute the formation of an Association of Persons (AOP), and thus, the income from the lottery cannot be assessed in the hands of an AOP. The impugned notice issued under the Income-tax Act was found to be invalid due to lack of essential details and non-compliance with mandatory provisions. The court quashed the notice, declaring it illegal, null, and void. The appeals were allowed, setting aside the judgment and order, with no costs awarded. Case-Laws Income Tax Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10858