STATE OF U.P. & ANR. vs RAZA BULAND SUGAR CO. LTD., RAMPUR

The Supreme Court held that under Section 18 of the U.P. Agricultural Income-tax Act, the Assessing Authority can assess partners of a firm without issuing notice to the firm itself. The Court affirmed that the term 'person' includes firms and companies, allowing for direct assessment of partners based on their submitted returns. The argument that the assessment was invalid due to lack of notice to the firm was rejected, as the Act does not prohibit such assessments, and the assessment was deemed valid.