{"id":242145,"date":"1986-10-20T00:00:00","date_gmt":"1986-10-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-k-chandrasekaran-and-ors-on-20-october-1986"},"modified":"2017-11-19T05:54:35","modified_gmt":"2017-11-19T00:24:35","slug":"commissioner-of-income-tax-vs-k-chandrasekaran-and-ors-on-20-october-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-k-chandrasekaran-and-ors-on-20-october-1986","title":{"rendered":"Commissioner Of Income-Tax vs K. Chandrasekaran And Ors. on 20 October, 1986"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs K. Chandrasekaran And Ors. on 20 October, 1986<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 182 ITR 392 Mad<\/div>\n<div class=\"doc_author\">Author: V Ramaswami<\/div>\n<div class=\"doc_bench\">Bench: V Ramaswami-Ii, V Ratnam<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> V. Ramaswami, J. <\/p>\n<p> 1. The following question has been referred at the instance of the Revenue :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessment made on the association of persons was not valid since the assessment in the case of the members thereof had been made earlier ? &#8221;\n<\/p>\n<p> 2. In view of the decision in CIT v. R. Dhandayutham [1978] 113 ITR 602 (Mad), the question will have to be answered in the affirmative and in favour of the assessee and it is answered accordingly. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Income-Tax vs K. Chandrasekaran And Ors. on 20 October, 1986 Equivalent citations: 1990 182 ITR 392 Mad Author: V Ramaswami Bench: V Ramaswami-Ii, V Ratnam JUDGMENT V. Ramaswami, J. 1. The following question has been referred at the instance of the Revenue : &#8220;Whether, on the facts and in the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-242145","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs K. 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