Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (11) TMI 517 - AT - Income TaxExtract: .......e case of partners but it cannot be adjudicated in this appeal. Needless to observe that the Assessing Officer would bear in mind the fact that no tax can be levied without the authority of law (see article 265 of the COI) and examine the assessments of the individual partners in that perspective. The appeal filed by the assessee is partly allowed.
|