COMMISSIONER OF INCOME TAX Vs. NALINA RAMALAKSHMI

JUDGEMENT

(1.) THE assessees are non-resident Indians, THEy were partners in a firm from which they received certain income. Tax on the income from the firm was not payable by the assessee; but was payable by the firm and the firm had been assessed to tax and tax was paid accordingly.

(2.) THE levy of additional tax on the assessee by invoking Section 143(1A) of the Income-tax Act, 1961, was in the circumstances, rightly set aside by the Tribunal, we see no error in that order of the Tribunal.