Assessing Officer's unilateral change from Artificial Juridical Person to Association of Persons is legally impermissible, invalidating assessment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Artificial Juridical Person or Association of person - AO had on his own had changed the status of the appellant from AJP to AOP. This legally he cannot do it and the entire assessment is wrong and bad in law. It is liable to be annulled. - AT....