https://www.taxtmi.com/caselaws?id=39563 For reassessment of a non-resident partner's share income under section 23(5)(a), the firm was the assessee, because the statutory scheme assessed the firm while linking the tax rate to the partner's status. A reassessment notice under section 34 had to be served on the entity sought to be reassessed, so a notice addressed only to the individual partner, with the firm described merely as representative, was insufficient. The notice was invalid and the reassessment was without jurisdiction; the reassessment orders were therefore unsustainable. en-us Wed, 17 Jul 1974 00:00:00 +0530 Sat, 17 Apr 2010 12:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39563 For reassessment of a non-resident partner's share income under section 23(5)(a), the firm was the assessee, because the statutory scheme assessed the firm while linking the tax rate to the partner's status. A reassessment notice under section 34 had to be served on the entity sought to be reassessed, so a notice addressed only to the individual partner, with the firm described merely as representative, was insufficient. The notice was invalid and the reassessment was without jurisdiction; the reassessment orders were therefore unsustainable. Case-Laws Income Tax Wed, 17 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39563