https://www.taxtmi.com/caselaws?id=177990 Where tax is assessed on an unregistered firm, the assessing authority has implied power to determine who the partners are during assessment, because the return must disclose partner details and the assessment process depends on that identification. That determination must be made after notice to the alleged partners and in observance of natural justice. A person affected by a finding that he was a partner may challenge that finding in appeal, since liability cannot be effectively enforced only at the recovery stage without an effective appellate remedy. en-us Fri, 13 Sep 1957 00:00:00 +0530 Mon, 25 Jan 2016 12:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177990 Where tax is assessed on an unregistered firm, the assessing authority has implied power to determine who the partners are during assessment, because the return must disclose partner details and the assessment process depends on that identification. That determination must be made after notice to the alleged partners and in observance of natural justice. A person affected by a finding that he was a partner may challenge that finding in appeal, since liability cannot be effectively enforced only at the recovery stage without an effective appellate remedy. Case-Laws Income Tax Fri, 13 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177990