https://www.taxtmi.com/caselaws?id=27016 The court upheld the direct assessment of the assessees' share income from an association of persons without the association itself being taxed. It determined that under the current Income-tax Act, there is no restriction on directly assessing a member of an association without assessing the association. The court rejected the argument that the timing of the assessment was improper and ruled in favor of the Department, ordering the assessees to bear the costs equally. en-us Mon, 06 May 1985 00:00:00 +0530 Wed, 10 Feb 2010 12:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27016 The court upheld the direct assessment of the assessees' share income from an association of persons without the association itself being taxed. It determined that under the current Income-tax Act, there is no restriction on directly assessing a member of an association without assessing the association. The court rejected the argument that the timing of the assessment was improper and ruled in favor of the Department, ordering the assessees to bear the costs equally. Case-Laws Income Tax Mon, 06 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27016