https://www.taxtmi.com/caselaws?id=27526 An assessment made in the status of an individual cannot be converted into an assessment in the status of a body of individuals without issuing the statutory notice required for that distinct assessable unit. A body of individuals is a separate taxable status under the Income-tax Act, so notice inviting a return from that unit is mandatory before assessment can be made in that status. The attempt to sustain the assessment by changing the status without such notice was therefore invalid and was held against the Revenue. en-us Mon, 22 Apr 1985 00:00:00 +0530 Sat, 13 Feb 2010 13:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27526 An assessment made in the status of an individual cannot be converted into an assessment in the status of a body of individuals without issuing the statutory notice required for that distinct assessable unit. A body of individuals is a separate taxable status under the Income-tax Act, so notice inviting a return from that unit is mandatory before assessment can be made in that status. The attempt to sustain the assessment by changing the status without such notice was therefore invalid and was held against the Revenue. Case-Laws Income Tax Mon, 22 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27526