Supreme Court of India
State of U. P. & Anr. v. Raza Buland Sugar Co. Ltd., Rampur
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From the headnote
U.P. Agricultural Income-tax Act (1948)-S. 18 Assessment of tax-If •could be made against partners of a firm without issuing notice to the firm. Plea not taken at the first instance-If could be raised later. Two joint stock companies entered into agreements with a former Princely State for the grant of agricultural land on payment of fu1r and equitable land reYenue. Later the two companies formed into a partnership. firm. On the merger of the State with the Union of India, the Assessing Authority under the U.P. Agricultural Income-tax Act issued notices to the two companies to submit their
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