Judgment

K. SUBBA RAO, J.

( 1 ) THE question for decision in this appeal is whether when the Income-tax officer in his discretion assessed an association of persons to, income-tax, the Appellate Assistant Commissioner in appeal or the Income-tax Appellate Tribunal in further appeal can set aside that order and direct him to assess the members of that association individually.

( 2 ) THE facts lie in a small compass and they are as follows. The assessee consisted of several persons combined together for the purpose of purchasing coal in order to supply the same to customers for domestic purposes and other small scale industries. For the assessment year 1948-49 the Income-tax officer levied tax upon the tota1 income in the hands at the said association of persons. The assessee claimed that in the circumstances of the case it should not be assessed to tax as an association of persons, but the proportion of the income in the hands of each of the members of the association might be assessed to tax instead. As the Income-tax Officer did not comply with this request, the assessee preferred TO an appeal to the Appellate Assistant Commissioner, but it was dismissed. On a further appeal to the