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2016 (4) TMI 260 - MADRAS HIGH COURT

2016 (4) TMI 260 - MADRAS HIGH COURT - [2016] 383 ITR 53 - Validity 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 i .....

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g a writ petition filed by the assessee. 2. Heard Ms.T.C.A.Sangeetha, learned counsel for the appellant and Mr.T.Pramod Kumar Chopda, learned Standing Counsel for the Department. 3. The appellant has so far been assessed in the status of a partnership firm. For the assessment year 2012-13, they filed a return of income. It was processed under Section 143(1), selected for scrutiny, details were called for and an order passed under Section 143(3) on 30.3.2015. 4. Aggrieved by the order of assessme .....

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ismissed the writ petition on the ground that the appellant can as well submit their explanation and contest the show cause notice on merits rather than questioning the same in a proceeding under Article 226. Aggrieved by the dismissal of the writ petition, the assessee is before us. 6. The fact that the appellant has been assessed in the status of a partnership firm so far is not in dispute. The fact that even the order of assessment passed under Section 143(3) by the Assessing Officer, treated .....

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is no law, which says that a firm cannot be a partner in another firm. 9. But, in a valiant attempt to sustain the show cause notice, it was contended by Mr.T.Pramod Kumar Chopda, learned Standing Counsel for the Department that the total number of partners, who constituted the appellant, exceeded 20 and that it was the reason for the Commissioner of Income Tax (Appeals) issuing a show cause notice. 10. We do not find anything in the impugned show cause notice to come to such a conclusion. Ther .....

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