9911796707
TMI Blog1973 (12) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... s 1961-62, 1962-63 and 1963-64. The amount of tax was subsequently sought to be recovered from the petitioner on the ground that he was a partner of the firm aforesaid. The petitioner has challenged the recovery proceedings in the present writ petition mainly on two grounds: firstly, that he was not a partner of the firm Munna Lal Gauri Shanker and, secondly, that in any view of the matter, he hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e thus not admitted. Even though a specific allegation was made in the counteraffidavit that in the assessment orders a finding was recorded that the petitioner was a partner of the firm Munna Lal Gauri Shanker, no copy of the assessment orders had been filed by the petitioner along with the rejoinder-affidavit indicating that the averments made in this behalf in the counter-affidavit was incorrec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention that before recovery proceedings could be Initiated against the petitioner, it was incumbent upon the authorities to record a finding that the petitioner was a partner in the firm Munna Lal Gauri Shanker. From a perusal of the aforesaid decision, it is clear that the assessment order in that case did not record any finding specifically that the petitioner was a partner in the firm. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
