https://www.taxtmi.com/caselaws?id=60011 Section 161(1) makes a representative assessee's liability co-extensive with the liability of the persons represented, so tax must be levied and recovered in the same manner and to the same extent as those persons' liability. In the context of income received by joint receivers on behalf of erstwhile partners, the income could be assessed in the status of an association of persons, but the tax computation could not ignore the individual liability of the represented partners. The principle applied was that representative taxation depends on the liability of the persons represented, rather than on taxing the collective income of the AOP as a single unit. en-us Thu, 21 Jan 1988 00:00:00 +0530 Mon, 03 Jan 2011 12:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60011 Section 161(1) makes a representative assessee's liability co-extensive with the liability of the persons represented, so tax must be levied and recovered in the same manner and to the same extent as those persons' liability. In the context of income received by joint receivers on behalf of erstwhile partners, the income could be assessed in the status of an association of persons, but the tax computation could not ignore the individual liability of the represented partners. The principle applied was that representative taxation depends on the liability of the persons represented, rather than on taxing the collective income of the AOP as a single unit. Case-Laws Income Tax Thu, 21 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60011