https://www.taxtmi.com/caselaws?id=49377 The Supreme Court affirmed the Appellate Tribunal's authority to direct the Income-tax Officer to conduct individual assessments for association members after assessing the association as a collective unit. The Court clarified that both the Appellate Assistant Commissioner and the Tribunal have the power to order changes in assessments, including directing individual assessments for members of an association. The decision upheld the Tribunal's jurisdiction to instruct the relevant authority to cancel the association's assessment and proceed with individual assessments for its 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 Supreme Court affirmed the Appellate Tribunal's authority to direct the Income-tax Officer to conduct individual assessments for association members after assessing the association as a collective unit. The Court clarified that both the Appellate Assistant Commissioner and the Tribunal have the power to order changes in assessments, including directing individual assessments for members of an association. The decision upheld the Tribunal's jurisdiction to instruct the relevant authority to cancel the association's assessment and proceed with individual assessments for its members. Case-Laws Income Tax Thu, 30 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49377