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1 - 10 of 25 (0.26 seconds)The Income Tax Act, 1961
Section 44 in The Income Tax Act, 1961 [Entire Act]
Section 7 in The Income Tax Act, 1961 [Entire Act]
Section 3 in The Income Tax Act, 1961 [Entire Act]
Bengal Public Demands Recovery Act, 1913
The Orissa Public Demands Recovery Act, 1962
Section 49 in The Indian Partnership Act, 1932 [Entire Act]
Moti Lal Purshottam Das vs The Income-Tax Officer, Kanpur on 17 February, 1959
The next case referred to by Mr. Jyotish Chandra Pal is Moti Lal Purshottam Das v. Income-tax Officer. In that case, section 44 was construed. But, in our opinion, as the firm in question was not dissolved during the entire time while the assessment matter was pending, no question of section 44 arises. An unregistered firm was a separate entity and if the firm was an assessee and did not discontinue its business or dissolve at any time when the assessment proceedings continued, section 44 would not come into play. Therefore, we need not consider the matter further. We hold the liability of the firm for the debt could on dissolution be enforced against partners.