1974 (9) TMI 16

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....itioner was a partner in a firm of partnership called Messrs. Pattu Padmanabha Chetti and Sons. The partnership firm was assessed to income-tax for the assessment years 1964-65 and 1965-66 and income-tax to the tune of Rs. 3,43,195 was due from the partnership firm. The firm was an unregistered partnership and there is no dispute that the petitioner was a partner. This writ petition has been filed....

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....partnership firm is not enough for proceeding against the garnishee. In fact, in Sahu Rajeshwar Nath v. Income-tax Officer, the Supreme Court considered a similar question and held that where an unregistered firm is assessed to income-tax and a notice of demand is issued against that firm, it is not necessary to serve a separate notice of demand under section 29 of the Indian Income-tax Act, 1922,....