https://www.taxtmi.com/caselaws?id=11233 The court upheld the validity of assessing an unregistered firm even after individual partners had been assessed for the same income. It clarified that when a firm is unregistered, only the firm is assessed as a single entity, and individual partners are not separately assessed. The court also noted that protective assessments can be made to ensure correct taxation. Referring to previous case law, the court emphasized the need to tax the right person liable for the income. The decision favored the Department, affirming the assessment of the unregistered firm. en-us Tue, 16 Dec 2003 00:00:00 +0530 Mon, 03 Aug 2009 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11233 The court upheld the validity of assessing an unregistered firm even after individual partners had been assessed for the same income. It clarified that when a firm is unregistered, only the firm is assessed as a single entity, and individual partners are not separately assessed. The court also noted that protective assessments can be made to ensure correct taxation. Referring to previous case law, the court emphasized the need to tax the right person liable for the income. The decision favored the Department, affirming the assessment of the unregistered firm. Case-Laws Income Tax Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11233