Case Name : C.A. Abraham v. Ito
Citation :  41 itr 425 (sc)
Court : Supreme court
Section : 159 to 179
Meaning : The expression ‘assessment’ used in chapter iv sections is not used merely in the sense of computation of income and there is no ground for holding that when by section 44 of the 1922 act it is declared that the partners or members of the association shall be jointly and severally liable to assessment, it is only intended to declare the liability to computation of income under section 23 and not to the application of the procedure for declaration and imposition of tax liability and the machinery for enforcement thereof.