AO cannot issue notice to partners to question firm’s investments if firm failed to file ITR: High Court

INCOME TAX : Just because partnership firm failed to file its return of income for relevant year, by itself, will not confer jurisdiction upon authority concerned to issue notice against individual partners of firm with respect to their individual return of income for relevant year in consideration

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000197943/ao-cannot-issue-notice-to-partners-to-question-firm’s-investments-if-firm-failed-to-file-itr-high-court.aspx