1979 (7) TMI 156

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....case. 2. The assessee is a HUF and it is a partner in a firm called "V.R.K. Constructions". In its assessment for the year 1976-77 the ITO included 50 per cent share income in the said firm, as determined in the firm's assessment in G.I. No. 11351-V dt. 20th Aug., 1977, which amounted to Rs. 22,874. The assessee went in appeal before the AAC contending that "the order of the learned ITO fixing ....

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....the liability to be assessed in respect of the remuneration received from the firm. According to him he does not fall under s. 247 because he was not questioning the total income or the loss of the firm or the apportionment thereof between the several partners. 4. The Department representative relied on the order of the AAC and further contended that since the remuneration was a part of the app....

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....n his own appeal against an order of assessment in his own case. Under s. 247 a partner can appeal against any order of the ITO determining the amount of the total income or the loss of the firm or the apportionment thereof between the several partners. Thus questioning the inclusion or otherwise of the salary would not amount to questioning the apportionment between the several partners. What is ....

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....nding that the salary income is not to be assessed in the hands of the HUF but should be assessed in the hands of the partner in his individual capacity, such a question is nothing but denying the liability to be assessed and it is appealable under s. 246(c). In my opinion s. 247 does not take away the right of appeal under s. 246(c). The view that a partner can question the inclusion of the salar....