https://www.taxtmi.com/caselaws?id=39557 The court held that the term "assessee" under Section 222(1) of the Income-tax Act, 1961 does not include partners of a firm, and the Tax Recovery Officer lacks jurisdiction to proceed against partners for the firm's tax dues. It emphasized that statutory liability for income tax must be determined by the statute itself and cannot be enforced jointly and severally against partners unless explicitly provided. The court allowed the writ petition, directing the Tax Recovery Officer not to proceed against the partners for the firm's tax dues, as the Income-tax Act does not provide for recovery from partners in such cases. en-us Mon, 27 Jan 1975 00:00:00 +0530 Sat, 17 Apr 2010 12:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39557 The court held that the term "assessee" under Section 222(1) of the Income-tax Act, 1961 does not include partners of a firm, and the Tax Recovery Officer lacks jurisdiction to proceed against partners for the firm's tax dues. It emphasized that statutory liability for income tax must be determined by the statute itself and cannot be enforced jointly and severally against partners unless explicitly provided. The court allowed the writ petition, directing the Tax Recovery Officer not to proceed against the partners for the firm's tax dues, as the Income-tax Act does not provide for recovery from partners in such cases. Case-Laws Income Tax Mon, 27 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39557