https://www.taxtmi.com/caselaws?id=191820 An unappealed firm assessment barred the assessee from collaterally disputing the firm's existence, constitution, and apportionment of its income, because the second proviso to section 30(1) gave a separate appeal on those matters. However, the bar did not prevent the assessee from contesting, in his personal appeal, whether his minor daughter was only admitted to the benefits of partnership. On the deed's construction, the minor was shown as a party with a fixed profit share and no clause limiting her to partnership benefits, so section 16(3)(a)(ii) did not apply. The minor's share income was therefore not includible in the father's assessment. en-us Thu, 11 Oct 1962 00:00:00 +0530 Tue, 25 Apr 2017 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191820 An unappealed firm assessment barred the assessee from collaterally disputing the firm's existence, constitution, and apportionment of its income, because the second proviso to section 30(1) gave a separate appeal on those matters. However, the bar did not prevent the assessee from contesting, in his personal appeal, whether his minor daughter was only admitted to the benefits of partnership. On the deed's construction, the minor was shown as a party with a fixed profit share and no clause limiting her to partnership benefits, so section 16(3)(a)(ii) did not apply. The minor's share income was therefore not includible in the father's assessment. Case-Laws Income Tax Thu, 11 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191820