https://www.taxtmi.com/caselaws?id=23322 Under the Gift-tax Act, 1958, a partnership firm could not be treated as a taxable "person" because section 2(xviii) did not expressly include firms, unlike the Income-tax Act, 1961. On that statutory basis, assessment or recovery notices under section 16(1) could not validly be addressed to the firm itself without express legislative authority. The jurisdictional objection was confined to the validity of the notices, not to any proposed assessment on the merits, and the notices were therefore invalid when issued directly against the firm. en-us Tue, 24 Apr 1990 00:00:00 +0530 Fri, 18 Dec 2009 13:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23322 Under the Gift-tax Act, 1958, a partnership firm could not be treated as a taxable "person" because section 2(xviii) did not expressly include firms, unlike the Income-tax Act, 1961. On that statutory basis, assessment or recovery notices under section 16(1) could not validly be addressed to the firm itself without express legislative authority. The jurisdictional objection was confined to the validity of the notices, not to any proposed assessment on the merits, and the notices were therefore invalid when issued directly against the firm. Case-Laws Income Tax Tue, 24 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23322