https://www.taxtmi.com/circulars?id=9143 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. en-us Tue, 27 Dec 1977 00:00:00 +0530 Thu, 02 Jun 2011 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9143 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. Circulars Income Tax Tue, 27 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9143