Income-tax Officer while issuing certificate under section 222 in the case of firm should also mention the names of the partners of the firm.

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.... the Andhra High Court considered the question whether a notice issued under Rule 73 of the Second Schedule was devoid of jurisdiction in relation to the partner, when the Income-tax Officer had forwarded a certificate to the Tax Recovery Officer under section 222 of the Income-tax Act, 1961 mentioning only the name of the firm. Their Lordship held since he partner's name was not included in the c....