S.P. ASSOCIATES Vs. INCOME TAX OFFICER, JAMSHEDPUR

JUDGEMENT

(1.) Heard Learned Counsel for the parties. The following questions of law are involved in this appeal:

(2.) So far as first issue is concerned, Learned Counsel for the appellant submitted that the same income has now been assessed in the hands of the partners of the firm who are Shri Jawahar Lal Vig, Shri Harish Kumar Vig and Shri Om Prakash Jaggi and at the same time by the impugned order, the same amount which has been assessed in the hands of the assessee firm. Learned Counsel for the appellant has placed on record the copies of the orders passed in the assessment cases of the partners.

(3.) In view of the above reasons the legal question arises that, whether the amount can be taxed in two different hands, therefore, the appeals succeed on this point and the matter is required to be remanded to the Assessing Officer for finding out about the fact of the assessment of partners as the appellant has placed on the record only assessment order made by the Assessing Officer and whether that order attained the finality or not is not known, therefore, the issue No. 1 is decided accordingly and the order in relation to the allowing the appeal of the revenue for taxing the amount in question in the hands of the firm is set aside and the matter is remanded to the Assessing Officer.