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2016 (4) TMI 260 - HC - Income TaxValidity of Show cause notice - Appellate Commissioner power to alter the status of an assessee in the course of the appellate proceedings - whether a firm cannot be a partner in another firm and that only natural legal persons can be partners in a partnership firm? - Held that:- The show cause notice issued by the Appellate Commissioner was obviously wrong, it was liable to be set aside. The writ petition is allowed and the impugned order in the writ petition is set aside on the sole ground that the finding that a firm cannot be a partner in a partnership firm, is contrary to law.
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