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.
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