https://www.taxtmi.com/caselaws?id=15119 Under the Income-tax Act, 1961, assessment must be made on the right person alone, and the Assessing Officer has no discretion to choose between taxing an association of persons and its members. The earlier view allowing an option to assess either the firm or partners, or the association of persons or its members, is stated to have been displaced by the Supreme Court decision in ITO v. Ch. Atchaiah. Applying sections 4 and 2(31), the text explains that a prior assessment on one member does not prevent separate assessment of the association of persons for the same income if the association is the person legally liable. en-us Tue, 21 Apr 1998 00:00:00 +0530 Mon, 03 Aug 2009 11:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15119 Under the Income-tax Act, 1961, assessment must be made on the right person alone, and the Assessing Officer has no discretion to choose between taxing an association of persons and its members. The earlier view allowing an option to assess either the firm or partners, or the association of persons or its members, is stated to have been displaced by the Supreme Court decision in ITO v. Ch. Atchaiah. Applying sections 4 and 2(31), the text explains that a prior assessment on one member does not prevent separate assessment of the association of persons for the same income if the association is the person legally liable. Case-Laws Income Tax Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15119