Section 183 — the law in short
What the courts have decided on section 183, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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ITO v Ch. Atchaiah
Supreme CourtHelps department
The department already taxed my share of a gain in my individual hands. Can it now assess the same gain again in the hands of the association of persons?
Yes. The Supreme Court held that under the 1961 Act the Assessing Officer has no option of the kind section 3 of the 1922 Act gave him. He can, and must, tax the right person and the right person alone. If the income is in law the income of an association of persons, only the association can be taxed; and the fact that a wrong person has already been taxed on it does not stop the officer from assessing the right one. The person wrongly taxed has his own remedies, but that is a separate matter.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.