https://www.taxtmi.com/caselaws?id=36155 Once a partner has already been assessed on her share income from a firm for the relevant year, a further assessment of the firm on the same income is not legally permissible. The Madras HC applied the settled principle under the Income-tax Act, 1961 and held that the prior assessment of the partner barred a subsequent assessment of the firm for the same year. The fact that the firm had earlier been assessed as an association of persons did not change the controlling rule, because the decisive issue was the impermissibility of a second assessment on the same share income. The question was answered in favour of the assessee. en-us Mon, 02 Jul 1979 00:00:00 +0530 Fri, 19 Mar 2010 16:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36155 Once a partner has already been assessed on her share income from a firm for the relevant year, a further assessment of the firm on the same income is not legally permissible. The Madras HC applied the settled principle under the Income-tax Act, 1961 and held that the prior assessment of the partner barred a subsequent assessment of the firm for the same year. The fact that the firm had earlier been assessed as an association of persons did not change the controlling rule, because the decisive issue was the impermissibility of a second assessment on the same share income. The question was answered in favour of the assessee. Case-Laws Income Tax Mon, 02 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36155