https://www.taxtmi.com/caselaws?id=165887 Section 44 of the Indian Income-tax Act, 1922 was construed as making the erstwhile partners of a discontinued firm jointly and severally liable not only for assessment and tax, but also for penalties under Chapter IV where the provision applies all Chapter IV rules so far as may be. Section 28 was therefore treated as applicable to such assessments, allowing recovery of penalty from the partners. The reasoning distinguished section 25A(2), which lacked similar words extending the whole chapter and therefore did not support the same result. The statutory scheme was held sufficient to authorise recovery without a separate express machinery provision or a mandatory independent mens rea requirement. en-us Fri, 25 Jan 1957 00:00:00 +0530 Thu, 14 Aug 2014 14:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165887 Section 44 of the Indian Income-tax Act, 1922 was construed as making the erstwhile partners of a discontinued firm jointly and severally liable not only for assessment and tax, but also for penalties under Chapter IV where the provision applies all Chapter IV rules so far as may be. Section 28 was therefore treated as applicable to such assessments, allowing recovery of penalty from the partners. The reasoning distinguished section 25A(2), which lacked similar words extending the whole chapter and therefore did not support the same result. The statutory scheme was held sufficient to authorise recovery without a separate express machinery provision or a mandatory independent mens rea requirement. Case-Laws Income Tax Fri, 25 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165887