1981 (9) TMI 90 - HC - Income Tax

Summary

The High Court held that an individual partner cannot be held liable for a firm's tax liability based on a tax recovery certificate issued against the firm only, not the individual partner. The court stated that a partner is liable to meet the tax liability of the firm, but an individual partner cannot be proceeded against on the basis of a tax recovery certificate issued in the name of the firm. The department can issue a separate certificate against the individual partner for recovery.