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Whether on the facts and in the circumstances of the case, has not the Tribunal erred in holding that the burden of proof lies on the appellant in terms of the first proviso to section 201(1) of the Income-tax Act, 1961 ?

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Sec. 191, 194A & 201 of Income Tax Act, 1961—Deduction of tax at source— The burden to prove that the payee-assessee had paid the tax, which the assessee-deductor failed to deduct was placed on the latter; by production of a certificate from the accountant- The liability of a partnership firm is the liability of its partners as such, fixing the liability of the firm on its partners can never be held to be illegal, in fact, it necessarily has to be fixed on the partners, therefore, in the light of the legal nature of a part­nership firm, a demand raised on the managing partner can never be vis­ualised as a wrong fixation of liability and it can only be seen as a demand made on the person who is managing the affairs of the firm, for and on behalf of all its partners and such a demand does not in any way amount to a conclusion that the claim against the other partners has been given up, since the liability of the partners is joint and several. - POPULAR DEALERS V/s ITO - [2020] 426 ITR 450 (KER)