https://www.taxtmi.com/caselaws?id=49377 The Indian Income-tax Act, 1922 treated an association of persons and its individual members as distinct assessable entities, allowing assessment of the total income of either. A challenge that the wrong assessable entity was chosen fell within the statutory right of appeal where liability to be assessed was denied. The Appellate Assistant Commissioner and the Appellate Tribunal had broad powers to confirm, reduce, enhance, annul or set aside the assessment and direct a fresh assessment, with consequential adjustments. Those powers extended to cancelling assessment of the association of persons and requiring assessment of the individual members. en-us Thu, 30 Apr 1964 00:00:00 +0530 Tue, 20 Nov 2018 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49377 The Indian Income-tax Act, 1922 treated an association of persons and its individual members as distinct assessable entities, allowing assessment of the total income of either. A challenge that the wrong assessable entity was chosen fell within the statutory right of appeal where liability to be assessed was denied. The Appellate Assistant Commissioner and the Appellate Tribunal had broad powers to confirm, reduce, enhance, annul or set aside the assessment and direct a fresh assessment, with consequential adjustments. Those powers extended to cancelling assessment of the association of persons and requiring assessment of the individual members. Case-Laws Income Tax Thu, 30 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49377