Assessment of partners in same ward as firm, with simultaneous disposal and no provisional adoption of share income. Partners must be assessed in the same Ward/Circle where the firm is assessed, and their assessments should not be automatically classified as scrutiny simply because the firm is under scrutiny. Assessments of firms and partners should be disposed of simultaneously, avoiding completion of partners' cases by provisionally adopting share income. No partner's case may be completed by provisional adoption of share income if the firm's assessment is to be finalised under the Summary Assessment Scheme.
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.
Assessment of partners in same ward as firm, with simultaneous disposal and no provisional adoption of share income.
Partners must be assessed in the same Ward/Circle where the firm is assessed, and their assessments should not be automatically classified as scrutiny simply because the firm is under scrutiny. Assessments of firms and partners should be disposed of simultaneously, avoiding completion of partners' cases by provisionally adopting share income. No partner's case may be completed by provisional adoption of share income if the firm's assessment is to be finalised under the Summary Assessment Scheme.
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