https://www.taxtmi.com/caselaws?id=81160 A joint appeal by a partnership firm and its partner was treated as maintainable where a single adjudication imposed penalties on both for the same alleged conduct. The procedural reasoning was that, when the order appealed against is not multiple and the liability arises from one cause of action, a joint appeal may be entertained by all affected parties. The memorandum of appeal, however, had to accurately reflect the appellants, so the cause title required amendment to add the partner as an appellant. The discussion relied on procedural analogies to joint trial and joinder principles, but the operative point was that the joint appeal could proceed subject to correction of the appeal papers. en-us Wed, 08 Nov 1989 00:00:00 +0530 Wed, 22 Jun 2011 17:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81160 A joint appeal by a partnership firm and its partner was treated as maintainable where a single adjudication imposed penalties on both for the same alleged conduct. The procedural reasoning was that, when the order appealed against is not multiple and the liability arises from one cause of action, a joint appeal may be entertained by all affected parties. The memorandum of appeal, however, had to accurately reflect the appellants, so the cause title required amendment to add the partner as an appellant. The discussion relied on procedural analogies to joint trial and joinder principles, but the operative point was that the joint appeal could proceed subject to correction of the appeal papers. Case-Laws Indian Laws Wed, 08 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81160