https://www.taxtmi.com/caselaws?id=8048 The right of appeal under the Indian Income-tax Act, 1922 was construed broadly enough to cover a denial of liability in a particular assessment proceeding, not merely a claim that the Act had no application at all. On that basis, an assessee's appeal challenging assessment as a partner was maintainable because the second proviso to section 30(1) did not apply where the firm's income had not been assessed under the relevant partnership provisions. The material on record, including the partnership deed, supplementary deed, and the assessee's own section 26A applications signed as a partner, was sufficient to support the finding that he had been inducted as a partner. en-us Wed, 20 May 1970 00:00:00 +0530 Fri, 27 Mar 2009 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8048 The right of appeal under the Indian Income-tax Act, 1922 was construed broadly enough to cover a denial of liability in a particular assessment proceeding, not merely a claim that the Act had no application at all. On that basis, an assessee's appeal challenging assessment as a partner was maintainable because the second proviso to section 30(1) did not apply where the firm's income had not been assessed under the relevant partnership provisions. The material on record, including the partnership deed, supplementary deed, and the assessee's own section 26A applications signed as a partner, was sufficient to support the finding that he had been inducted as a partner. Case-Laws Income Tax Wed, 20 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8048