Partners should be assessed in the Ward/Circle where the firm is assessed. - Income Tax - 1129/CBDT

INSTRUCTION NO. 1129/CBDT Dated : December, 27, 1977 Section(s) Referred: 143(1) Statute: Income - Tax Act, 1961 The Board have already clarified vide Instruction No.1034 that cases of partners should as far as possible be assessed in the Ward/Circle where the firm is assessed and cases of partners should not automatically be classified as a scrutiny cases where the firm's case happens to be scrutiny case. The Board would further like you to impress upon the officers that the assessments of firms and partners should be disposed of simultaneously. The completion of partners' cases adopting share income provisionally should be dispensed with as far as possible. There should not, however, be even one case where partners' cases are completed adopting share income provisionally if the firm's assessment is liable to be completed under the Summary Assessment Scheme.