individual - Definition / Legal Terminology - Income Tax

''individual' means- is now a unit of assessment and referable only to a natural person, i.e., a human being, a situation different from that in the 1922 Act - Udham Singh v. CIT- 1987 (9) TMI 35 - ORISSA HIGH COURT . An ' 'Individual' means human being because it is used as something distinct from a joint family, firm and company. One cannot give to the word ''individuals' in the expression ''association of individuals' a different meaning to that which the word ''individuals' bears where it appears in the same phrase - CIT v. Ahmedabad Millowners' Association- 1939 (3) TMI 6 - BOMBAY HIGH COURT . It is now well-settled that the word ''individual' does not necessarily and invariably always refer to a single natural person. A group of individuals may as well come in for treatment as an individual under the tax laws if the context so requires - CIT v. Shri Krishna Bandar Trust- 1992 (3) TMI 23 - CALCUTTA HIGH COURT .