https://www.taxtmi.com/caselaws?id=22413 A registered partnership firm under the Tamil Nadu Agricultural Income-tax Act, 1955 was required to file a return under section 16 notwithstanding that the individual partners had sought composition of tax under section 65. Section 17(4) was treated as imposing the filing obligation on the firm itself, while section 17(5)(a) was confined to the mode of assessment of a registered firm, under which tax is not determined against the firm but against the partners on their respective shares. The notices calling for returns were therefore not liable to be quashed, and the firm could raise objections before the Assessing Officer and pursue the statutory remedies available thereafter. en-us Thu, 12 Jul 1990 00:00:00 +0530 Wed, 09 Dec 2009 18:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22413 A registered partnership firm under the Tamil Nadu Agricultural Income-tax Act, 1955 was required to file a return under section 16 notwithstanding that the individual partners had sought composition of tax under section 65. Section 17(4) was treated as imposing the filing obligation on the firm itself, while section 17(5)(a) was confined to the mode of assessment of a registered firm, under which tax is not determined against the firm but against the partners on their respective shares. The notices calling for returns were therefore not liable to be quashed, and the firm could raise objections before the Assessing Officer and pursue the statutory remedies available thereafter. Case-Laws Income Tax Thu, 12 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22413