TaxTMI 
TaxTMI 
1969 (8) TMI 13
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 Commissioner and the Income-tax Appel....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 separate assessment on the firm itself. In Commiss....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 assess tax on the return so made. But, for diverse re....