https://www.taxtmi.com/caselaws?id=6985 A partner's share income from a firm may be assessed in the partner's hands before the firm's assessment is completed, because the Act contains no statutory prohibition against provisional assessment on that basis. The High Court held that the assessing authority was entitled to include the partner's share income provisionally even though the firm's assessment had not yet been finalised. The reference was answered against the assessee and in favour of the revenue on the substantive tax issue. en-us Tue, 24 Jan 1967 00:00:00 +0530 Sat, 07 Feb 2009 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6985 A partner's share income from a firm may be assessed in the partner's hands before the firm's assessment is completed, because the Act contains no statutory prohibition against provisional assessment on that basis. The High Court held that the assessing authority was entitled to include the partner's share income provisionally even though the firm's assessment had not yet been finalised. The reference was answered against the assessee and in favour of the revenue on the substantive tax issue. Case-Laws Income Tax Tue, 24 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6985