https://www.taxtmi.com/caselaws?id=32842 The court ruled in favor of the petitioners, quashing the notice under section 148 of the Income-tax Act. The court held that jointly purchasing lottery tickets and sharing the prize among individuals did not create an Association of Persons (AOP), as there was no management involved. As there was no legal obligation for the group to file a return as an AOP, the notice issued beyond the prescribed period was deemed unjustified. en-us Thu, 26 Jun 2008 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32842 The court ruled in favor of the petitioners, quashing the notice under section 148 of the Income-tax Act. The court held that jointly purchasing lottery tickets and sharing the prize among individuals did not create an Association of Persons (AOP), as there was no management involved. As there was no legal obligation for the group to file a return as an AOP, the notice issued beyond the prescribed period was deemed unjustified. Case-Laws Income Tax Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32842