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(1964) 2 MLJ 321 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. S. Ramachandra Iyer, Chief Justice and Mr. Justice Srinivasan
Case Number(s) : T.C. No. 158 of 1962.
Judgement Date :
Thursday 02nd of April 1964
| A. D. Thiagaraja Pillai | .....Appellant(s) | | Versus | | | The Commissioner of Income-tax, Madras | .....Respondent(s) |
Income-tax Act, (XI of 1922) section 2(12), 27, 63(2). — Abkari Contract — Partnership — Licence in the name of one partner only — Legality — Disclosure to Government — Permission to firm to use licence — Presumption — Cancellation of assessment — Partnership — Notice of demand — Reckoning of time for application for cancellation — Service on partner, if partnership legal — Illegal partnership — Assessability as association of persons — Service on principal officer thereof — Continuance of partnership or Association of persons and after dissolution thereof — Service of notice of demand — Applicability of same rule.
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