https://www.taxtmi.com/caselaws?id=800819 Refund of payments made by a partnership firm towards an individual partner's outstanding income-tax demand is unavailable where fixed deposits and a cheque were voluntarily tendered. A bank attachment, without more, does not establish coercive recovery. Where the revenue authorities were not informed of an alleged change from proprietorship to partnership when payment was made, departmental action is not rendered illegal, erroneous, or arbitrary. Any claim arising from the firm's payment of a partner's tax liability remains an inter se dispute between the partners rather than a basis for refund from the tax department. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800819 Refund of payments made by a partnership firm towards an individual partner's outstanding income-tax demand is unavailable where fixed deposits and a cheque were voluntarily tendered. A bank attachment, without more, does not establish coercive recovery. Where the revenue authorities were not informed of an alleged change from proprietorship to partnership when payment was made, departmental action is not rendered illegal, erroneous, or arbitrary. Any claim arising from the firm's payment of a partner's tax liability remains an inter se dispute between the partners rather than a basis for refund from the tax department. Case-Laws Income Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800819