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1974 (4) TMI 5 - HC - Income TaxWhen the notice for reassessment gives no indication that the AOP was sought to be assessed and it is issued merely in several names of members - Whether Income-tax Officer can assess the association - it is not necessary to determine whether on the construction of the agreement of July, 1949, executed between the finance company and nine parties, any association of persons had or had not been formed and whether the same had come to an end with the death of two of its members - writ petitions are allowed to the extent that the respondents will forbear from treating the impugned notices as notices having been issued to or in respect of any association of persons not assessed to income-tax. The income-tax authorities will, however, treat the said notices as notices addressed to individual members mentioned therein in respect of their individual incomes which are alleged to have escaped assessment during the relevant years. Upon the construction of the impugned notices as being addressed to the individuals, they do not suffer from any other legal infirmity, nor has any been pointed out and the department will act accordingly.
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