1982 (3) TMI 20 - HC - Income Tax

Summary

The petition under arts. 226/227 of the Constitution of India was accepted based on a Division Bench judgment. The court ruled that an individual partner cannot be proceeded against based on a tax recovery certificate issued in the name of the firm. The impugned orders and proceedings for recovery from the petitioners were not sustained. The petition was allowed, with respondents allowed to take steps for recovery of tax arrears in accordance with the law.