https://www.taxtmi.com/caselaws?id=71894 The Tribunal upheld the AO's decision to reopen the assessment and add the disputed amount in the partner's hands, based on the Tribunal's findings related to the firm. The Tribunal determined that the AO had the jurisdiction to issue a notice under s. 148 and that the partner's assessment was linked to the firm's assessment. The appeal was dismissed, affirming the validity of the assessment reopening and addition in the partner's hands. en-us Wed, 07 Nov 2007 00:00:00 +0530 Wed, 27 Apr 2011 17:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71894 The Tribunal upheld the AO's decision to reopen the assessment and add the disputed amount in the partner's hands, based on the Tribunal's findings related to the firm. The Tribunal determined that the AO had the jurisdiction to issue a notice under s. 148 and that the partner's assessment was linked to the firm's assessment. The appeal was dismissed, affirming the validity of the assessment reopening and addition in the partner's hands. Case-Laws Income Tax Wed, 07 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71894