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        Case ID :
        Income Tax

        Partners' assessments were rectified u/s 155(1)(a) of the I.T. Act.

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        Rectification of partners' assessments should await the firm's completed regular assessment, avoiding provisional based corrections. Rectification of partners' assessments should generally await completion of the firm's regular assessment; rectification based on a provisional firm assessment is discouraged because it multiplies proceedings and should occur only where special circumstances justify earlier action.
                          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.

                                Rectification of partners' assessments should await the firm's completed regular assessment, avoiding provisional based corrections.

                                Rectification of partners' assessments should generally await completion of the firm's regular assessment; rectification based on a provisional firm assessment is discouraged because it multiplies proceedings and should occur only where special circumstances justify earlier action.


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