The case involves an individual assessee with income from liquor sales through syndicates. Following a search and seizure operation, the (AO made tax additions based on the assessee’s shares in undisclosed income and inadmissible expenses of the syndicates. However, the CIT(A)deleted these additions, stating that the syndicates are separate taxable entities classified as an Association of Persons (AOP) and subject to tax at the maximum marginal rate. The Tribunal upheld this ruling, concluding that the syndicates must be assessed separately, making the assessee’s profit share and expense share non-taxable. The HC dismissed the revenue’s appeals, confirming that the AO cannot assess the income of the AOP or its members, only the AOP itself, in accordance with the Income-tax Act, 1961.(AY. 2010-11-2011-12, 2013-14  to 2016-17)