COMMISSIONER OF INCOME TAX Vs. JOHNY P P

JUDGEMENT

(1.) IN this reference made by the INcome-tax Appellate Tribunal, Madras Bench, the question referred is:

(2.) THE facts are as follows :

(3.) THE section quoted above shows that in the case of an " association of persons " it is open to the Income-tax Officer to assess the income of that association and charge the same or after calculating the total income of the association to fix the share of each of the persons constituting that association and charge the share of the income of the association in his hands. THE department has to elect whether for a particular income of the association it should charge the association itself treating it as one entity or each of the persons constituting the association separately for the share of the income of the association in his hands.