Section 247

 76.   Prior to omission, section 247, as amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, the Direct Tax Laws (Amend­ment) Act, 1987, w.e.f. 1-4-1988 and omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and later reintro­duced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989, read as under :

        "247. Appeal by partner.—Where the partners of a firm are indi­vidually assessable on their shares in the total income of the firm, any such partner may appeal to the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) against any order of an Assessing Officer determining the amount of the total income or the loss of the firm or the apportionment thereof between the several partners, but he cannot agitate such matters in any appeal preferred against an order of assessment determining his own total income or loss."