1981 (9) TMI 90

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..... against a firm, an individual partner cannot be made liable. It is further submitted that pursuant to a tax recovery certificate issued against a firm the tax cannot be realised from an individual partner. So far as the first point is concerned, it deserves to be answered against the petitioner in view of s. 189(3) of the I.T. Act, because that provision clearly lays down that a partner is liable .....

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