https://www.taxtmi.com/caselaws?id=7519 A partner had an independent statutory right of appeal under the second proviso to section 30(1) of the Indian Income-tax Act, 1922, and that right was not defeated because another partner of the dissolved firm had already appealed. Where both appeals were pending, they could be consolidated and disposed of by a common order. Section 67A also required exclusion of the day on which the assessment order was made and the time needed to obtain a copy of that order when computing limitation for appeal; that exclusion did not depend on any requirement to file the copy with the memorandum of appeal. The result was that the appeal remained competent and within limitation in favour of the assessee. en-us Thu, 17 Oct 1968 00:00:00 +0530 Sat, 21 Feb 2009 19:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7519 A partner had an independent statutory right of appeal under the second proviso to section 30(1) of the Indian Income-tax Act, 1922, and that right was not defeated because another partner of the dissolved firm had already appealed. Where both appeals were pending, they could be consolidated and disposed of by a common order. Section 67A also required exclusion of the day on which the assessment order was made and the time needed to obtain a copy of that order when computing limitation for appeal; that exclusion did not depend on any requirement to file the copy with the memorandum of appeal. The result was that the appeal remained competent and within limitation in favour of the assessee. Case-Laws Income Tax Thu, 17 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7519