https://www.taxtmi.com/caselaws?id=22536 The High Court upheld the maintainability of the appeals filed by the firm before the Appellate Assistant Commissioner, ruling that the firm could appeal against the tax demand under section 182(4) as an aggrieved assessee denying liability. Additionally, the court found the Income-tax Officer's order under section 182(4) not maintainable in law due to the absence of tax irrecoverability from the partner. The court emphasized the importance of fulfilling statutory conditions before holding a firm liable for a partner's tax liabilities under section 182(4) of the Income-tax Act, 1961. en-us Tue, 20 Nov 1990 00:00:00 +0530 Fri, 11 Dec 2009 10:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22536 The High Court upheld the maintainability of the appeals filed by the firm before the Appellate Assistant Commissioner, ruling that the firm could appeal against the tax demand under section 182(4) as an aggrieved assessee denying liability. Additionally, the court found the Income-tax Officer's order under section 182(4) not maintainable in law due to the absence of tax irrecoverability from the partner. The court emphasized the importance of fulfilling statutory conditions before holding a firm liable for a partner's tax liabilities under section 182(4) of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 20 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22536