https://www.taxtmi.com/caselaws?id=5098 Under the Income-tax Act, 1922, a registered firm is not assessed as a unit; each partner is assessed individually on his share of the firm's income and other income. Section 44, which imposes joint and several liability on persons concerned with a discontinued or dissolved firm or association, does not extend to recovery of tax assessed separately against one partner from another partner. Statutory liability to pay income tax arises only from the Act itself and cannot be enlarged by analogy with partnership law. The recovery notice against the appellant for the other partners' arrears was therefore without jurisdiction and was quashed. en-us Fri, 23 Aug 1968 00:00:00 +0530 Thu, 16 Mar 2017 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5098 Under the Income-tax Act, 1922, a registered firm is not assessed as a unit; each partner is assessed individually on his share of the firm's income and other income. Section 44, which imposes joint and several liability on persons concerned with a discontinued or dissolved firm or association, does not extend to recovery of tax assessed separately against one partner from another partner. Statutory liability to pay income tax arises only from the Act itself and cannot be enlarged by analogy with partnership law. The recovery notice against the appellant for the other partners' arrears was therefore without jurisdiction and was quashed. Case-Laws Income Tax Fri, 23 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5098