Supreme Court · 1996 INSC 636 · Decided 7 May 1996
The Iii Income Tax Officer, Circle - I, Salem and ANR. v. Arunagiri Chettiar
- Court
- Supreme Court of India
- Citation
- 1996 INSC 636 · [1996] SUPP. 2 S.C.R. 461
- Case number
- CIVIL APPEAL No. 1615/1979
- Decided
- 7 May 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC; Constitution; Income Tax Act Section 2(43), 156, 182to189, 46(2)
Headnote
B Income Tax Act, 1961 : Sections 2(43), 156 and 182 to 189. Assessment years 1962-63 and 1963-64-Partnership fimr'-Assessee erstwhile partner thereof-Firm reconstituted and subsequently dis- C solved-Liability of assessee to pay t~eld: Eve11 though assessee retired from partnership fim1 he was to the period duri11g which he was ti partner-Abse11ce in the 1961 Act of provision similar to S.46(2) of 1922 Act made no dif­ ference-S.188-A explicitly provided what was implicit hitherto--Part11ership' Act, 1932, S.25-lncome Tax Act, 1922, S.46(2}-Code of Civil Procedure,
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