https://www.taxtmi.com/caselaws?id=28232 Income already assessed in the hands of an association of persons cannot be taxed again in the hands of an individual member for the same income. The governing principle is that the same income may be assessed only once in the hands of the same taxable source, so a second assessment against a member is impermissible. The reassessment in the assessee's individual hands was therefore not allowed, and deletion of the income from her assessment was upheld. en-us Fri, 13 Jan 1984 00:00:00 +0530 Fri, 19 Feb 2010 18:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28232 Income already assessed in the hands of an association of persons cannot be taxed again in the hands of an individual member for the same income. The governing principle is that the same income may be assessed only once in the hands of the same taxable source, so a second assessment against a member is impermissible. The reassessment in the assessee's individual hands was therefore not allowed, and deletion of the income from her assessment was upheld. Case-Laws Income Tax Fri, 13 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28232