https://www.taxtmi.com/caselaws?id=285406 A partner whose share of firm profits has been subjected to income tax is treated as having been assessed to income tax for the purpose of the disqualification proviso under Act IV of 1938, even if no separate individual assessment notice was issued and his total income may have fallen below the taxable minimum. The remedy, if any, lies in a refund claim. By contrast, disqualification on the ground of house-tax was not established because the record only showed that houses were gifted to the wife and taxed in her hands, not as the appellant's property. The income-tax disqualification was sufficient to sustain denial of the Act's benefit. en-us Wed, 19 Feb 1941 00:00:00 +0530 Fri, 10 Jan 2020 14:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285406 A partner whose share of firm profits has been subjected to income tax is treated as having been assessed to income tax for the purpose of the disqualification proviso under Act IV of 1938, even if no separate individual assessment notice was issued and his total income may have fallen below the taxable minimum. The remedy, if any, lies in a refund claim. By contrast, disqualification on the ground of house-tax was not established because the record only showed that houses were gifted to the wife and taxed in her hands, not as the appellant's property. The income-tax disqualification was sufficient to sustain denial of the Act's benefit. Case-Laws Income Tax Wed, 19 Feb 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285406