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1968 (7) TMI 12 - HC - Income TaxCan the AO assess one of the persons for his share income in one of the businesses and again assess the AOP for the income of the same business - Held, no - because Association of Persons and the members of the association are distinct and different entities. The Income-tax Officer had an option either to assess the AOP or its members individually and not both the entities for the same income
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