DAR M K Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS reference relates to the assessment years 1959 -60 to 1965 -66.

(2.) IT appears that for the aforesaid assessment years, M.K. Dar was assessed to income -tax in the status of an individual in respect of a half share of the income from Jeewan Cinema. Similarly, P.K. Dar and R. K, Dar were assessed to income -tax as individuals for the aforesaid years in respect 'of their 1/4th share each of that income.

(3.) THE assessees went up in appeal. The AAC by an order of April 30, 1969, annulled the assessments on the ground that when individual members had already been assessed on their individual share's, the same income could not be assessed as an 'association of persons'.