1984 (11) TMI 19

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..... 256(1) of the Income-tax Act, 1961, for the assessment years 1967-68, 1968-69 and 1969-70. The assessee is a sub-partnership firm carrying on business in excise contracts. For these assessment years, the Income-tax Officer rejected the assessee's claim for registration of the partnership firm. The connected orders were served on one of the partners by name Gangadhar Gowd. It appears, the partners .....

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..... come-tax Officer refusing the registration of the firm, orders concerning which were served on the partner Gangadhar Gowd. Thereupon Ganga Gowd made an application for certified copies of the orders passed by the Income-tax Officer and obtained the same. After obtaining the certified copies, he filed appeals against the order refusing registration. The Appellate Assistant Commissioner admitted the .....

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..... this court under section 256(1) of the Income-tax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the appeals filed before the Appellate Assistant Commissioner were within time for the relevant assessment years 1967-68, 1968-69 and 1969-70 ? 2. Whether, on the facts and in the circumstances of the case, the Appe .....

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..... order on. Gangadhar Gowd. In the case of a partnership firm which is dissolved, wherein each one of the partners is made liable for payment of taxes on joint and several liability, it-is-imperative that each one of the partners is put on notice about the orders passed. In the present-case, it is admitted that no orders were served on Ganga Gowd. In the circumstances, it is open to Ganga Gowd to f .....

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..... tion can be granted to a sub-partnership, the learned standing counsel for the Revenue fairly conceded that this question has since been concluded by a decision of this court in Addl. CIT v. D. Ganga reddy G. Ramkishan Co. [1978] 111 ITR 93 (AP). Having regard to the above decision, we hold that the Tribunal was justified in granting the benefit of registration to the assessee-firm for the asses .....

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