Certificate under section 222 must identify partners so recovery proceedings can validly proceed against firm members. Certificates issued under section 222 naming only the firm, and not the individual partner, do not permit recovery proceedings against that partner because the term 'defaulter' is limited to the assessee named in the certificate; the Income-tax Officer may amend an issued certificate to include a partner's name, and the Board directs officers to include partner names in certificates for firms to enable Tax Recovery Officers to proceed.
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.
Certificate under section 222 must identify partners so recovery proceedings can validly proceed against firm members.
Certificates issued under section 222 naming only the firm, and not the individual partner, do not permit recovery proceedings against that partner because the term "defaulter" is limited to the assessee named in the certificate; the Income-tax Officer may amend an issued certificate to include a partner's name, and the Board directs officers to include partner names in certificates for firms to enable Tax Recovery Officers to proceed.
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