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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax liability for income included in another's return: asset-holder must pay attributable tax on notice, joint holders jointly liable.</h1> Where income of a person other than the assessee arising from any asset, or income from membership of a firm, is included in the assessee's total income, the person in whose name the asset stands shall be liable to pay the portion of tax attributable to that included income upon service of a notice of demand; jointly held assets attract joint and several liability and Chapter XIX-D collection provisions apply.

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