https://www.taxtmi.com/caselaws?id=37902 The court held that the Income Tax Officer could not assess the same income in the joint hands of an association of persons (AOP) after having assessed it individually. The notice issued under section 148 of the I.T. Act was deemed invalid as the ITO had already assessed the individual members. Additionally, the court determined that the relevant assessment year for the income in question could not be changed by the ITO. As a result, the writ petition was allowed, the impugned notice was quashed, and another related judgment was dismissed. en-us Fri, 25 Apr 1975 00:00:00 +0530 Thu, 01 Apr 2010 16:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37902 The court held that the Income Tax Officer could not assess the same income in the joint hands of an association of persons (AOP) after having assessed it individually. The notice issued under section 148 of the I.T. Act was deemed invalid as the ITO had already assessed the individual members. Additionally, the court determined that the relevant assessment year for the income in question could not be changed by the ITO. As a result, the writ petition was allowed, the impugned notice was quashed, and another related judgment was dismissed. Case-Laws Income Tax Fri, 25 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37902