https://www.taxtmi.com/caselaws?id=39999 The U.P. Agricultural Income-tax Act permitted direct assessment of individual partners on returns filed by them, because the statutory definitions made partners separately liable and section 18 did not create an exclusive bar requiring prior proceedings against the firm. The only constraint recognised was against taxing the same income twice; as no assessment had been made on the firm, that objection failed. The lands were also found, on the factual record, to be assessed to land revenue or subject to local rate or cess, satisfying the Act's condition. The assessment was therefore treated as valid and the contrary view was set aside. en-us Tue, 27 Feb 1979 00:00:00 +0530 Mon, 04 Aug 2014 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39999 The U.P. Agricultural Income-tax Act permitted direct assessment of individual partners on returns filed by them, because the statutory definitions made partners separately liable and section 18 did not create an exclusive bar requiring prior proceedings against the firm. The only constraint recognised was against taxing the same income twice; as no assessment had been made on the firm, that objection failed. The lands were also found, on the factual record, to be assessed to land revenue or subject to local rate or cess, satisfying the Act's condition. The assessment was therefore treated as valid and the contrary view was set aside. Case-Laws Indian Laws Tue, 27 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39999