https://www.taxtmi.com/caselaws?id=29366 The High Court of Bombay ruled in favor of the assessee, holding that the assessments framed in the status of an association of persons were not valid. The court emphasized the individual entitlement of each member post-partition, refuting the Revenue's argument for assessing them collectively. The judgment underscores the legal principle that a mere partition does not establish an association of persons unless a joint purpose or action is evident. The court's decision highlights the importance of individual rights post-partition and the need for a common purpose to form an association of persons for tax assessment purposes. en-us Wed, 14 Jan 1981 00:00:00 +0530 Fri, 12 Mar 2010 13:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29366 The High Court of Bombay ruled in favor of the assessee, holding that the assessments framed in the status of an association of persons were not valid. The court emphasized the individual entitlement of each member post-partition, refuting the Revenue's argument for assessing them collectively. The judgment underscores the legal principle that a mere partition does not establish an association of persons unless a joint purpose or action is evident. The court's decision highlights the importance of individual rights post-partition and the need for a common purpose to form an association of persons for tax assessment purposes. Case-Laws Income Tax Wed, 14 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29366