Supreme Court of India
Ommissioner of Income-tax, U.P., Lucknow v. Kanpur Coal Syndicate
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What the Court ordered
In the result, the appeal fails and is dismissed with costs.
Judgment, page 9
From the headnote
Income Tax-Assessment on Association of persons or on members indi· vidually-Option to appropriate authority-Right of appeal, whether such assessee has--Powers of Tribunal and Appellate Assistanl Commissioner in Appeal-Income-tax Act, 1922 (11 of 1922), n. 3, 14(2) (b) 30, 31 and 33. Income-tax was assessed upon the total income in the hands of tho respondent-assessee, an association of several persons combined to gether for the purpose of purchase of coal and its supply to customers for domestic purposes and other small scale industries. The assesseo claimed that it should not be assessed
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