https://www.taxtmi.com/highlights?id=104844 Voluntary payments by a partnership firm towards an outstanding tax demand of one partner were not treated as forced recovery merely because the firm's bank account had been attached. The firm did not establish that the Department had been notified of its change from proprietorship to partnership before payment. Claims arising from payment of a partner's liability constituted inter se disputes among partners and did not demonstrate illegality, error, or arbitrariness in the Department's action. The refund claim was denied and the writ petition dismissed. en-us Mon, 12 Oct 2026 04:18:33 +0530 Mon, 12 Oct 2026 04:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104844 Voluntary payments by a partnership firm towards an outstanding tax demand of one partner were not treated as forced recovery merely because the firm's bank account had been attached. The firm did not establish that the Department had been notified of its change from proprietorship to partnership before payment. Claims arising from payment of a partner's liability constituted inter se disputes among partners and did not demonstrate illegality, error, or arbitrariness in the Department's action. The refund claim was denied and the writ petition dismissed. Highlights Income Tax Mon, 12 Oct 2026 04:18:33 +0530 https://www.taxtmi.com/highlights?id=104844