1975 (2) TMI 110

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..... rm against which the assessment has been made. His name appears in form 14, but he says that his name was inserted without his knowledge and consent. He also says that he never knew of the levy of the tax until the recovery proceedings were taken against him. He has filed objection denying his status of a partner before the Recovery Officer. Whether the petitioner is a partner or not is a questi .....

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