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1972 (9) TMI 42 - ALLAHABAD HIGH COURTContention of the learned counsel for the petitioner is that section 182(4) of the Act does not contemplate that tax due from one partner er may be recovered from another partner of a registered firm - Section 182(4) and 189(3) of Income-tax Act, 1961 indicate that when taxes due by a partner of a registered firm which has been dissolved is not recoverable from him - tax including interest and penalty, can be recovered from any other partner of the firm - but the tax sought to be realised must not exceed 30 per cent. of the defaulting partner's share in the profits of the firm Petition dismissed
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