COMMISSIONER OF INCOME-TAX, U.P. vs KANPUR COAL SYNDICATE

The Supreme Court held that under Section 3 of the Income-tax Act, 1922, an appropriate authority has the option to assess the total income of either an association of persons or its individual members. The Court affirmed that an assessee has the right to appeal under Section 30 against the Income-tax Officer's assessment of the association instead of the individual members. Furthermore, the Appellate Tribunal has the jurisdiction to direct the Income-tax Officer to cancel the assessment on the association and reassess the individual members, as the powers under Sections 31 and 33 are not restricted.