1983 (1) TMI 72

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....A C.J.-The Income-tax Appellate Tribunal, Allahabad, has submitted this statement of the case and has referred the following question of law for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in cancelling the assessment made by the Wealth-tax Officer in the status of an individual based on the returns filed in the st....

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...." and a voluntary return filed in the status of an association of persons could not be treated as a return in the status of an individual and acted upon accordingly. Admittedly, no notice was issued to the assessee to file a return in the status of an individual under s. 14(2) of the W.T. Act. The authorities had, therefore, no jurisdiction to assessee the assessee in the status of an individual. ....

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....orises the wealth-tax authorities to levy wealth-tax on an association of persons on the same basis as they levy wealth-tax on individuals in the circumstances mentioned in that section. Since the section was not applicable for the assessment years in question, it could not be relied upon by the Revenue. This also supports the finding of the Tribunal that an association of persons was a chargeable....