1983 (1) TMI 72

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..... 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 status of an association of persons ? " The statement of the case in .....

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..... sons 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. For these reasons the assessments were cancelled. Aggrieved, the Co .....

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..... 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 entity independent and different from that of an individual. Hence, wh .....

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