SATISH CHANDRA, C.J. - (1.) THIS reference relates to the assessment years 1959 -60 to 1965 -66.
(2.) IT appears that for the aforesaid assessment years, M.K. Dar was assessed to income -tax in the status of an individual in respect of a half share of the income from Jeewan Cinema. Similarly, P.K. Dar and R. K, Dar were assessed to income -tax as individuals for the aforesaid years in respect 'of their 1/4th share each of that income. Subsequently on March 5, 1966, the ITO, Special Survey Circle, Agra,issued notices under Section 148 of the I.T. Act, in respect of these years Seekingto assess them in the status of an 'association of persons' in respect of theincome from Jeewan Cinema. The assessees contested the matter. TheITO, however, repelled their objections and assessed them in the status ofan 'association of persons.'
(3.) THE assessees went up in appeal. The AAC by an order of April 30, 1969, annulled the assessments on the ground that when individual members had already been assessed on their individual share's, the same income could not be assessed as an 'association of persons'.;