https://www.taxtmi.com/caselaws?id=5037 A registered firm was treated as a separate assessment unit only in the limited manner provided by the Income-tax Act, so each partner's total income, including his share of firm profits, was assessed individually. Tax attributable to one partner's share could not be recovered jointly and severally from another partner merely because the first partner defaulted. Section 44 was confined to cases of discontinuance of business or dissolution of an association, and could not be extended to impose liability for another partner's individual assessment under section 23(5)(a). On that basis, joint recovery was held unavailable and the demand notices were quashed. en-us Thu, 27 Apr 1967 00:00:00 +0530 Mon, 12 Nov 2018 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5037 A registered firm was treated as a separate assessment unit only in the limited manner provided by the Income-tax Act, so each partner's total income, including his share of firm profits, was assessed individually. Tax attributable to one partner's share could not be recovered jointly and severally from another partner merely because the first partner defaulted. Section 44 was confined to cases of discontinuance of business or dissolution of an association, and could not be extended to impose liability for another partner's individual assessment under section 23(5)(a). On that basis, joint recovery was held unavailable and the demand notices were quashed. Case-Laws Income Tax Thu, 27 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5037