https://www.taxtmi.com/caselaws?id=23195 An association of persons and its members were treated as separate assessable units, and the tax authority could proceed either against the association or against the members in respect of their respective shares. The record showed that one member's assessment had been revised and another member's assessment had been completed and allowed to attain finality, which indicated a conscious election to assess the members individually. Once that option was exercised and acted upon, the same income could not again be taxed in the hands of the association of persons. The assessment on the association was therefore not sustainable. en-us Thu, 15 Feb 1990 00:00:00 +0530 Thu, 17 Dec 2009 13:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23195 An association of persons and its members were treated as separate assessable units, and the tax authority could proceed either against the association or against the members in respect of their respective shares. The record showed that one member's assessment had been revised and another member's assessment had been completed and allowed to attain finality, which indicated a conscious election to assess the members individually. Once that option was exercised and acted upon, the same income could not again be taxed in the hands of the association of persons. The assessment on the association was therefore not sustainable. Case-Laws Income Tax Thu, 15 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23195