Judgment :- V. RAMASWAMI J. The following question has been referred at the instance of the Revenue : "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 ?" * In view of the decision in CIT v. R. Dhandayutham 1978 (113) ITR 602, 1978 (7) CTR 112, the question will have to be answered in the affirmative and in favour of the assessee and it is answered accordingly. No costs.