TULSIRAM SANGANARIA & ANR. vs SHRIMATI ANNI RAI & ORS.

The Supreme Court addressed the admissibility of assessment orders under Section 54 of the Income Tax Act, 1922, in relation to the liability of partners in a firm. The Court upheld the High Court's conclusion that a certified copy of an assessment order, produced by an assessee waiving privilege, is admissible in evidence. The judgment confirmed that the contesting defendants were liable as partners of the firm Surajmal Manilal, thus affirming the lower court's decree.