https://www.taxtmi.com/caselaws?id=39207 Income-tax liability must arise under the Act itself, and a registered firm assessed as such is treated as a separate assessee for assessment and recovery. A demand under section 156 and recovery under section 222 can be enforced only against the person on whom the Act fastens liability. The general rule of joint and several liability under the Partnership Act cannot be imported into the Income-tax Act without express provision or necessary implication. Partners of a firm are therefore not liable to be proceeded against for recovery of tax assessed only on the firm. en-us Fri, 27 Feb 1976 00:00:00 +0530 Tue, 13 Apr 2010 17:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39207 Income-tax liability must arise under the Act itself, and a registered firm assessed as such is treated as a separate assessee for assessment and recovery. A demand under section 156 and recovery under section 222 can be enforced only against the person on whom the Act fastens liability. The general rule of joint and several liability under the Partnership Act cannot be imported into the Income-tax Act without express provision or necessary implication. Partners of a firm are therefore not liable to be proceeded against for recovery of tax assessed only on the firm. Case-Laws Income Tax Fri, 27 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39207