Income-tax Officer while issuing certificate under section 222 in the case of firm should also mention the names of the partners of the firm.

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..... another (1973) 87 ITR 101 the Andhra High Court considered the question whether a notice issued under Rule 73 of the Second Schedule was devoid of jurisdiction in relation to the partner, when the Income-tax Officer had forwarded a certificate to the Tax Recovery Officer under section 222 of the Income-tax Act, 1961 mentioning only the name of the firm. Their Lordship held since he partner's name .....

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..... s desired that in order to facilitate the Tax Recovery Officer to proceed against the partner(s) as well, the Income-tax Officer while issuing certificate under section 222 in the case of firm should also mention the names of the partners of the firm. 4. These instructions may be brought to the notice of the officers working in your charge. - Circular - Trade Notice - Public Notice - Instructi .....

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