https://www.taxtmi.com/caselaws?id=28756 The High Court ruled in favor of the assessee, holding that assessments made by the Wealth-tax Officer in the status of an individual based on returns filed in the status of an association of persons were invalid. The court emphasized that an association of persons is distinct from an individual for wealth-tax purposes. As the relevant provision for taxing associations of persons was not applicable for the assessment years in question, the assessments were canceled due to the lack of proper notice for filing returns as individuals. The court awarded costs of Rs. 200 to the assessee. en-us Wed, 12 Jan 1983 00:00:00 +0530 Thu, 25 Feb 2010 14:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28756 The High Court ruled in favor of the assessee, holding that assessments made by the Wealth-tax Officer in the status of an individual based on returns filed in the status of an association of persons were invalid. The court emphasized that an association of persons is distinct from an individual for wealth-tax purposes. As the relevant provision for taxing associations of persons was not applicable for the assessment years in question, the assessments were canceled due to the lack of proper notice for filing returns as individuals. The court awarded costs of Rs. 200 to the assessee. Case-Laws Wealth-tax Wed, 12 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28756