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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>Unregistered firm not liable for assessment after partner's assessment</h1> The High Court of Madras held that no assessment could be made on the assessee-firm as an unregistered firm for the assessment year 1965-66 after an ... Association Of Persons, Firm The High Court of Madras ruled that no assessment could be made on the assessee-firm as an unregistered firm for the assessment year 1965-66 after an assessment was made on one of the partners, Manibai. The court referred to a previous case and answered the question in the affirmative.

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