1969 (8) TMI 13

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....6 of the Indian Income-tax Act, 1922 (hereafter referred to as the Act). Satish Chand and Kishan Chand are two partners of a registered firm, Messrs. Satish Chand Kishan Chand. The Income-tax Officer Kanpur, passed two separate assessment orders against Satish Chand and Kishan Chand on their shares of income from the firm. These assessment orders were confirmed in appeal by the Appellate Assistant....

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....ground that the unregistered firm of which he is a partner has not been first assessed to tax. Similarly, in Hazari Ram Mohan Ram v. Commissioner of Income-tax, it was field by this court that in the assessment of a partner of an unregistered firm as an individual the share of the partner in the income of the firm may be determined and added to the income of the partner without making a separat....

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..... N. Pachauri, appearing for the assessee, relied upon a decision of the Supreme Court in M. M. Ipoh v. Commissioner of Income-tax. In that case it was held that primarily the return of income would be made by an association, where the association earned the income, and the Income-tax Officer could also call upon the association to submit a return of its income, and would ordinarily proceed to ass....