9911796707
TMI Blog2020 (4) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Mr. Naniwadekar, learned counsel for the petitioner and Mr. Walve, learned standing counsel Revenue for respondent No.1. 2. Smt. Sheela Venkatesan, Income Tax Officer, Ward 25(1)(1), Mumbai is also present before the Court. 3. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of order dated 01.12.2019 passed by respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment years 2011-12 and 2012-13, the break-up being Rs. 3,79,370.00 for the first assessment year and Rs. 34,61,410.00 for the second assessment year. It was stated that being one of the partners of the firm with share of profit / loss @ 20%, respondent No.1 proposed to invoke the provisions of Section 188-A of the Act to recover the outstanding demand from the petitioner in the capacity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enclosed with the show cause reply. 7. However, by the impugned order dated 01.12.2019, respondent No.1 while taking note of the reply given by the petitioner observed that the reply was given only after service of notice. Considering the firm and the partners as defaulters, it was held that petitioner as partner of the firm is jointly and severally liable along with the firm for payment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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