Supreme Court · 1967 INSC 130 · Decided 27 April 1967
Income-Tax Officer, Agra v. Radha Krishan
- Court
- Supreme Court of India
- Citation
- 1967 INSC 130 · [1967] 3 S.C.R. 821
- Case number
- CIVIL APPEAL No. 1413/1966
- Decided
- 27 April 1967
- Bench
- J.C. SHAH, V. RAMASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23(5)(a), 26A, 44, 25(3)(o), 25(3)(a)
Headnote
Indian Income-tax Act, 1922, s. 23(5) (a), 26A and 44-Registered firm-Partners taxed individually on •their shares--One partner defaulting in pay111ent of tax on his share-Tax so due 1vhether can he recovered from other partners. The respondent was one of the partners in a partnership firm in making assessments for the assessment years 1944-45, 1945-46. and 1946-47 and 1947-48 determined the shares of each of the partners and taxed them accordin~ to the provisions of s. 25 (3) (o) of the Indian Income-tax Act .. 1922. One of the partners defaulted in the payment of tax and tl1e
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