Commissioner of Income-tax Vs. K. Chandrasekaran and ors. - Court Judgment

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Subject	Direct Taxation
Court	Chennai High Court
Decided On	Oct-20-1986
Case Number	Tax Case Nos. 338 to 340 of 1984
Judge	V. Ramaswami-II and ;V. Ratnam, JJ.
Reported in	[1990]182ITR392(Mad)
Acts	Income Tax Act, 1961 - Sections 143
Appellant	Commissioner of Income-tax
Respondent	K. Chandrasekaran and ors.
Appellant Advocate	C.V. Rajan, Adv.
Respondent Advocate	P.P.S. Janarthana Raja, Adv.

Excerpt:
- v. ramaswami, j.1. the following question has been referred at the instance of the revenue : 'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the assessment made on the association of persons was not valid since the assessment in the case of the members thereof had been made earlier ' 2. in view of the decision in cit v. r. dhandayutham : [1978]113itr602(mad) , the question will have to be answered in the affirmative and in favour of the assessee and it is answered accordingly. no costs.

Judgment:

V. Ramaswami, J.

1. The following question has been referred at the instance of the Revenue :

'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessment made on the association of persons was not valid since the assessment in the case of the members thereof had been made earlier '

2. In view of the decision in CIT v. R. Dhandayutham : [1978]113ITR602(Mad) , the question will have to be answered in the affirmative and in favour of the assessee and it is answered accordingly. No costs.