INCOME TAX OFFICER vs CH. ATCHAIAH

The Supreme Court upheld the Andhra Pradesh High Court's decision to issue a writ of prohibition against the Income Tax Officer's notice under Section 148 of the Income Tax Act, 1961. The Court established that once the Income Tax Officer assessed the income of the respondents individually, he could not subsequently assess the same income as that of an Association of Persons. The Court held that the Income Tax Officer exceeded his jurisdiction by attempting to reassess the same income in a different capacity, thus affirming the High Court's ruling.