https://www.taxtmi.com/caselaws?id=21646 The Tribunal held that the Income-tax Officer could not assess the association of persons after already assessing its members, citing the binding nature of a circular. The court concluded in favor of the assessee, based on precedents and the circular's application, preventing double taxation. en-us Wed, 26 Jun 1991 00:00:00 +0530 Thu, 26 Nov 2009 12:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21646 The Tribunal held that the Income-tax Officer could not assess the association of persons after already assessing its members, citing the binding nature of a circular. The court concluded in favor of the assessee, based on precedents and the circular's application, preventing double taxation. Case-Laws Income Tax Wed, 26 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21646