Ca's capacity as individual

Dear All

Greetings Of the day!

I need  help regarding a topic very urgently.

So the question is :

When an individual Chartered Accountant holding COP and having a registered firm on his name say " XYZ & Associates" be considered as Individual only? As the PAN of the individual as well as of the Registered firm on this individual's name are same.

Please provide any documentry proofs in this relation too.

Thanks in advance