1985 (12) TMI 6

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..... ax and penalty amounting to Rs. 1,48,496 due from the assessee-firm for the assessment year 1971-72, vide Certificate No. 539, dated March 31, 1977, through Civil Writ No. 1944 of 1981. Before the court two contentions were raised: (1) that the tax liability was against the firm and that the individual partner could not be made liable, and (2) that the tax recovery certificate was issued against .....

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..... The Income-tax Officer concerned issued a fresh recovery Certificate No. 417 dated November 12, 1981, to the Tax Recovery Officer who issued a notice, annexure P-4, dated November 16, 1981, to the petitioner. In that tax recovery certificate, besides the name of the firm, the name of the petitioner was also mentioned, the exact description being M/s. Nand Lal Co....... through Shri Nand Lal, pet .....

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..... petitioner are of no help to him. These decisions relate to a point which bad been successfully pressed before the Bench in the earlier writ petition. These decisions turn on the question as to whether the individual partner's name is mentioned in the recovery certificate or not. In both the cases, only the name of the firm was mentioned and not of the individual partners. Such is not the case in .....

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