https://www.taxtmi.com/caselaws?id=38457 The High Court held that the assessment on the unregistered firm after an earlier assessment on one of the partners was not legal. It concluded that the Income-tax Officer had the option to assess either the firm or its partners individually, but not both. The Court clarified that the provisions of the Income-tax Act, 1961, did not alter this legal position established under the Indian Income-tax Act, 1922. The respondent was awarded costs, and the counsel's fee was set at Rs. 50. en-us Fri, 01 Jul 1977 00:00:00 +0530 Tue, 06 Apr 2010 13:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38457 The High Court held that the assessment on the unregistered firm after an earlier assessment on one of the partners was not legal. It concluded that the Income-tax Officer had the option to assess either the firm or its partners individually, but not both. The Court clarified that the provisions of the Income-tax Act, 1961, did not alter this legal position established under the Indian Income-tax Act, 1922. The respondent was awarded costs, and the counsel's fee was set at Rs. 50. Case-Laws Income Tax Fri, 01 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38457