https://www.taxtmi.com/caselaws?id=240271 The Court allowed the appeal, quashing the Tribunal's order and directing a merit-based disposal. The judgment clarified that the appellant, a partner in a taxed partnership, was potentially liable to pay tax once the partnership's tax liability crystallized, establishing the appellant as an aggrieved assessee under Section 253(1) of the Income Tax Act. The decision emphasized that potential tax liability sufficed for aggrievement, ensuring the appellant's right to appeal was preserved. The ruling underscored that being aggrieved did not necessitate an existing tax demand, particularly in partnership contexts. en-us Wed, 27 Nov 2013 00:00:00 +0530 Fri, 29 Nov 2013 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240271 The Court allowed the appeal, quashing the Tribunal's order and directing a merit-based disposal. The judgment clarified that the appellant, a partner in a taxed partnership, was potentially liable to pay tax once the partnership's tax liability crystallized, establishing the appellant as an aggrieved assessee under Section 253(1) of the Income Tax Act. The decision emphasized that potential tax liability sufficed for aggrievement, ensuring the appellant's right to appeal was preserved. The ruling underscored that being aggrieved did not necessitate an existing tax demand, particularly in partnership contexts. Case-Laws Income Tax Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240271