Section 247 — Appeal by Partner (Omitted) (Omitted)

CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)

Section 247 — Appeal by Partner [Omitted]

Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise

Status: Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.

Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch the (omitted) section 247.

Nature / mechanism: Historic — formerly permitted a partner of a registered firm to appeal against the firm's assessment in so far as it affected the partner's own assessable share.

Litigation profile: Spent. No live litigation; rendered otiose by the change in the scheme of taxation of firms from AY 1993-94.

A. COMMENTARY

Why section 247 was omitted

Until AY 1992-93, a registered firm's income was assessed and apportioned among partners, who were taxed on their shares; section 247 gave a partner a limited right of appeal against the firm's assessment to the extent it affected him. The Finance Act, 1992 recast firm taxation from AY 1993-94: the firm became a separate taxable entity taxed at a flat rate, with the partners' shares of firm profit exempt under section 10(2A). The partner's derivative appeal lost its rationale and section 247 was omitted.

Status today

The provision is of historical interest only. Disputes about a firm's assessment are now agitated by the firm itself under sections 246A/253; a partner has no independent appeal against the firm's assessment.

B. STATUTORY TEXT (verbatim)

Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.

Appeal by partner.

247. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]

C. AUTHORITIES

No case law construes the omitted section 247; the entry is retained for completeness (no skipping of sections). The cognate authorities below explain the firm/partner assessment scheme that the section once served.

Cluster 1 — Cognate: the firm-and-partner scheme (historic)

Candour rule — these decisions concern the pre-1993 registered-firm scheme to which section 247 was ancillary; they do not interpret section 247 itself.

CIT v. Kanpur Coal Syndicate, (1964) 53 ITR 225 (SC)

Relevance Illustrates appellate scrutiny of assessment of associations/firms and their members under the pre-amendment scheme — the milieu in which a partner's appeal once operated.