https://www.taxtmi.com/caselaws?id=18126 The High Court set aside the assessments made on a group of legal heirs as a "body of individuals," ruling that individual assessments had already been conducted, preventing double taxation. The Court directed the assessing authority to reassess the income, emphasizing the importance of identifying and taxing the correct entity under the Income-tax Act, 1961 to avoid double taxation and ensure compliance with legal provisions. The decision highlighted the necessity of assessing the right person to uphold tax liability accurately. en-us Wed, 20 Mar 1996 00:00:00 +0530 Sat, 26 Sep 2009 18:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18126 The High Court set aside the assessments made on a group of legal heirs as a "body of individuals," ruling that individual assessments had already been conducted, preventing double taxation. The Court directed the assessing authority to reassess the income, emphasizing the importance of identifying and taxing the correct entity under the Income-tax Act, 1961 to avoid double taxation and ensure compliance with legal provisions. The decision highlighted the necessity of assessing the right person to uphold tax liability accurately. Case-Laws Income Tax Wed, 20 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18126