1973 (12) TMI 85

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..... ught to be recovered from the petitioner on the ground that he was a partner of the firm aforesaid. The petitioner has challenged the recovery proceedings in the present writ petition mainly on two grounds: firstly, that he was not a partner of the firm Munna Lal Gauri Shanker and, secondly, that in any view of the matter, he having been born on 15th January, 1946, was a minor at the relevant time .....

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..... e counteraffidavit that in the assessment orders a finding was recorded that the petitioner was a partner of the firm Munna Lal Gauri Shanker, no copy of the assessment orders had been filed by the petitioner along with the rejoinder-affidavit indicating that the averments made in this behalf in the counter-affidavit was incorrect. It is thus clear that the facts whether the petitioner was a minor .....

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..... t the petitioner, it was incumbent upon the authorities to record a finding that the petitioner was a partner in the firm Munna Lal Gauri Shanker. From a perusal of the aforesaid decision, it is clear that the assessment order in that case did not record any finding specifically that the petitioner was a partner in the firm. In the instant case, however, as already pointed out above, the assessing .....

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