https://www.taxtmi.com/caselaws?id=36383 Double taxation of the same partnership income is not permitted absent a specific statutory provision. Income already assessed in a partner's hands cannot again be assessed in the firm's hands as an unregistered firm for the same income. CBDT directions issued under the Income-tax Act bind income-tax authorities, including beneficial administrative instructions governing assessment procedure. The CBDT circular dated 24 August 1966 therefore required the Income-tax Officer to extend its benefit and avoid inconsistent or duplicative assessment of partnership income. en-us Mon, 13 Oct 1980 00:00:00 +0530 Mon, 22 Mar 2010 10:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36383 Double taxation of the same partnership income is not permitted absent a specific statutory provision. Income already assessed in a partner's hands cannot again be assessed in the firm's hands as an unregistered firm for the same income. CBDT directions issued under the Income-tax Act bind income-tax authorities, including beneficial administrative instructions governing assessment procedure. The CBDT circular dated 24 August 1966 therefore required the Income-tax Officer to extend its benefit and avoid inconsistent or duplicative assessment of partnership income. Case-Laws Income Tax Mon, 13 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36383