https://www.taxtmi.com/caselaws?id=39331 Composition assessments cannot be clubbed for legally distinct capacities merely on the basis of consent, because taxing power must be found in the statute itself. Where the same person answers in different legal capacities, such as owner and guardian, the statutory scheme treats the returns or assessments attributable to those capacities separately. A harmonious reading of the principal Act and the amending composition provision did not permit clubbing of separate holdings or applications that remained legally distinct. The clubbing of the three composition applications was therefore unlawful, and the assessment based on that clubbing was set aside. en-us Tue, 20 Jul 1971 00:00:00 +0530 Thu, 15 Apr 2010 16:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39331 Composition assessments cannot be clubbed for legally distinct capacities merely on the basis of consent, because taxing power must be found in the statute itself. Where the same person answers in different legal capacities, such as owner and guardian, the statutory scheme treats the returns or assessments attributable to those capacities separately. A harmonious reading of the principal Act and the amending composition provision did not permit clubbing of separate holdings or applications that remained legally distinct. The clubbing of the three composition applications was therefore unlawful, and the assessment based on that clubbing was set aside. Case-Laws Income Tax Tue, 20 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39331