https://www.taxtmi.com/caselaws?id=23660 The High Court ruled in favor of the Revenue, concluding that the assessee constituted an association of persons and individual assessments based on income diversion were not required. The court also found no legal necessity for issuing a notice under section 139(2) when changing the assessee's status. The court rejected the request for certification under section 261 of the Income-tax Act. en-us Wed, 08 Feb 1989 00:00:00 +0530 Wed, 23 Dec 2009 11:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23660 The High Court ruled in favor of the Revenue, concluding that the assessee constituted an association of persons and individual assessments based on income diversion were not required. The court also found no legal necessity for issuing a notice under section 139(2) when changing the assessee's status. The court rejected the request for certification under section 261 of the Income-tax Act. Case-Laws Income Tax Wed, 08 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23660