S. 148 Notice to every partner in the case of a firm is not necessary

SUPREME COURT OF INDIA Y. Narayana Chetty Versus Income-tax Officer VENKATARAMA AIYAR, GAJENDRAGADKAR AND SARKAR JJ.. C.A. NOS. 317 TO 320 OF 1957 OCTOBER 15, 1958 A.V. Viswanatha Sastri, (B.K.B. Naidu,with him) for the appellants. A.N. Kirpal, R.H. Dhebarand D. Gupta for respondent. JUDGMENT Gajendragadkar, J.  These four appeals arise from four petitions filed against the Income-tax Officer, Nellore Circle, Nellore, respondent No. 1, in respect of the proceedings taken by him against three firms under section 34 of the Indian Income-tax Act (hereinafter called the Act). ...