https://www.taxtmi.com/caselaws?id=37901 The High Court held that the Income Tax Officer was not justified in taxing the income of the assessee-firm as an unregistered firm for the assessment years in question when its partners had already been individually assessed. The court ruled that the firm could not be taxed once the partners had been assessed, citing relevant legal provisions and Supreme Court precedents. The Tribunal's decision to restore the assessments of the firm as unregistered was deemed erroneous, and the court directed that each party bear its own costs. en-us Tue, 07 Feb 1978 00:00:00 +0530 Thu, 01 Apr 2010 16:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37901 The High Court held that the Income Tax Officer was not justified in taxing the income of the assessee-firm as an unregistered firm for the assessment years in question when its partners had already been individually assessed. The court ruled that the firm could not be taxed once the partners had been assessed, citing relevant legal provisions and Supreme Court precedents. The Tribunal's decision to restore the assessments of the firm as unregistered was deemed erroneous, and the court directed that each party bear its own costs. Case-Laws Income Tax Tue, 07 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37901