https://www.taxtmi.com/caselaws?id=7646 A partner's share of firm income could be assessed in the partner's individual assessment even before a separate assessment was made on the firm. The governing principle was that alternative modes of assessment do not invalidate the individual assessment, so long as the same income is not taxed twice. Applying earlier authorities on partners and unregistered firms, the court treated the partner's assessment as lawful and answered the issue against the assessee. en-us Fri, 29 Aug 1969 00:00:00 +0530 Tue, 17 Mar 2009 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7646 A partner's share of firm income could be assessed in the partner's individual assessment even before a separate assessment was made on the firm. The governing principle was that alternative modes of assessment do not invalidate the individual assessment, so long as the same income is not taxed twice. Applying earlier authorities on partners and unregistered firms, the court treated the partner's assessment as lawful and answered the issue against the assessee. Case-Laws Income Tax Fri, 29 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7646