1937 (9) TMI 6

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..... mstances of the case, the assessees constituted in law an association of individuals within the meaning of Section 3 of the Income-tax Act ? (2) Whether the said association can be said to be the owner of the properties within the meaning of Section 9 of the Income tax Act and was rightly assessed as such ? (3) Whether the assessees were in any event rightly assessed as owners of the said proper .....

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..... assessed as an association of individuals under Sec. 3 of the Indian Income-tax Act. The only distinction between that case and the present one is that the original association in the present case was not a voluntary act on the part of the assessees, they did not purchase the property for the purposes of managing it; they received it under a will, and it may be said, that in the first instance the .....

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