https://www.taxtmi.com/caselaws?id=38304 Where tax on the income of an association of persons has already been collected at source and retained without any order of refund, the Income-tax authorities cannot assess the individual members on their respective shares of the same dividend income for that assessment year. The charging scheme under section 3 of the Indian Income-tax Act, 1922 permits assessment either of the association or of the members, but that statutory option is exhausted once one assessable entity has been charged in respect of the same income. Deduction at source followed by assessment without repayment is treated as a levy on the first assessed entity, barring a second assessment on the same income. en-us Wed, 10 Dec 1975 00:00:00 +0530 Mon, 05 Apr 2010 13:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38304 Where tax on the income of an association of persons has already been collected at source and retained without any order of refund, the Income-tax authorities cannot assess the individual members on their respective shares of the same dividend income for that assessment year. The charging scheme under section 3 of the Indian Income-tax Act, 1922 permits assessment either of the association or of the members, but that statutory option is exhausted once one assessable entity has been charged in respect of the same income. Deduction at source followed by assessment without repayment is treated as a levy on the first assessed entity, barring a second assessment on the same income. Case-Laws Income Tax Wed, 10 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38304