https://www.taxtmi.com/caselaws?id=27490 The court upheld the Income-tax Officer's assessment of the assessees as an 'association of persons' due to their joint activity and mutual intention for profit in smuggling contraband goods. The Appellate Tribunal's decision dismissing the Department's appeals was deemed improper as it did not consider the evidence indicating an AOP. The court found the Tribunal's view unreasonable and unsupported, leading to the affirmation of the AOP assessment. The questions regarding the re-determination of quantum in individual status were left unanswered as they were dependent on the primary issue of AOP status. en-us Fri, 15 Apr 1983 00:00:00 +0530 Sat, 13 Feb 2010 11:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27490 The court upheld the Income-tax Officer's assessment of the assessees as an 'association of persons' due to their joint activity and mutual intention for profit in smuggling contraband goods. The Appellate Tribunal's decision dismissing the Department's appeals was deemed improper as it did not consider the evidence indicating an AOP. The court found the Tribunal's view unreasonable and unsupported, leading to the affirmation of the AOP assessment. The questions regarding the re-determination of quantum in individual status were left unanswered as they were dependent on the primary issue of AOP status. Case-Laws Income Tax Fri, 15 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27490