https://www.taxtmi.com/article/detailed?id=15153 Assessment must be made in the hands of the right person and in the relevant year determined by accounting method, accrual or receipt and applicable law. A person wrongfully taxed is entitled to relief, and the Assessing Officer may still tax the correct person for that income, subject to limitation periods and jurisdictional constraints. These principles are especially pertinent for AOP members, HUF coparceners, firms and partners, and where clubbing provisions apply. en-us Tue, 30 Sep 2025 08:30:43 +0530 Tue, 30 Sep 2025 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15153 Assessment must be made in the hands of the right person and in the relevant year determined by accounting method, accrual or receipt and applicable law. A person wrongfully taxed is entitled to relief, and the Assessing Officer may still tax the correct person for that income, subject to limitation periods and jurisdictional constraints. These principles are especially pertinent for AOP members, HUF coparceners, firms and partners, and where clubbing provisions apply. Articles Other Topics Tue, 30 Sep 2025 08:30:43 +0530 https://www.taxtmi.com/article/detailed?id=15153