9911796707
TMI Blog1981 (3) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in the circumstances of the case, the Tribunal was right in law in holding that the assessee could not be regarded as a separate unit of assessment under the provisions of the IT Act, 1961? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessment made by the ITO on the assessee in the status of an unregistered firm to be null ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground, assessed, in the hands of some of the individuals who have interest in the estate. However, like the asst. yrs. 1971-72 to 1974-75, for asst. yrs. 1975-76 and 1976-77 also, the ITO tried to assess the estate by initiating proceedings against the estate. On common ground in their appeals has been that having assessed the individual members having interest in the estate, it was not competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in the meanwhile the law on the subject has been settled because of the Supreme Court's decision in the case of State of Uttar Pradesh vs. Raz Buland Sugar Co. Ltd. (1979) 118 ITR 50 (SC). He submits that a similar view has also been taken by the Gujarat High Court in the case published in March, 1981 issue of 'Taxation' Section III at page 140 and the Calcutta High Court's decision in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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