https://www.taxtmi.com/caselaws?id=17746 The High Court upheld the decisions regarding the validity of the trust, the entitlement to be assessed as representative assessees, and the rectification of orders under the Income-tax Act, 1961, based on the finality of its previous judgment. The Tribunal was justified in treating the assessees as a "body of individuals," as per the High Court's ruling on the lack of a valid trust. The matter was settled in favor of the Revenue, and consequential orders were to be passed by the Income-tax Appellate Tribunal, Cochin Bench. en-us Fri, 07 Jun 1996 00:00:00 +0530 Thu, 24 Sep 2009 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17746 The High Court upheld the decisions regarding the validity of the trust, the entitlement to be assessed as representative assessees, and the rectification of orders under the Income-tax Act, 1961, based on the finality of its previous judgment. The Tribunal was justified in treating the assessees as a "body of individuals," as per the High Court's ruling on the lack of a valid trust. The matter was settled in favor of the Revenue, and consequential orders were to be passed by the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Fri, 07 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17746