1974 (9) TMI 16 - HC - Income Tax

Summary

The petitioner, a partner in an unregistered partnership firm, challenged a garnishee order issued by the Tax Recovery Officer to the Cement Marketing Company of India. The High Court held that the notice issued against the partnership firm was sufficient for proceeding against the garnishee. Citing relevant case law, the court dismissed the petition, discharged the rule nisi, and awarded costs of Rs. 250 to the respondents. (Case citation: 1974 (9) TMI 16 - MADRAS High Court)