https://www.taxtmi.com/caselaws?id=277169 Reassessment under the escaped-income provision was held to apply to a registered firm because the firm remained the assessee for income-tax purposes, even though tax on assessed income was apportioned among partners. The rule enabling cancellation of registration was upheld as within the rule-making power, and the absence of a separate notice did not invalidate cancellation where the parties had notice and participated in the assessment proceedings. Escaped income could then be assessed for the relevant years on the footing of an unregistered firm once registration was cancelled for that assessment year. en-us Fri, 05 Mar 1954 00:00:00 +0530 Tue, 27 Nov 2018 16:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277169 Reassessment under the escaped-income provision was held to apply to a registered firm because the firm remained the assessee for income-tax purposes, even though tax on assessed income was apportioned among partners. The rule enabling cancellation of registration was upheld as within the rule-making power, and the absence of a separate notice did not invalidate cancellation where the parties had notice and participated in the assessment proceedings. Escaped income could then be assessed for the relevant years on the footing of an unregistered firm once registration was cancelled for that assessment year. Case-Laws Income Tax Fri, 05 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277169