Assessee was a partner in a firm. Assessing Officer reopened assessment on ground that she failed to show remuneration and interest on capital received from partnership firm in return of income filed.  Assessee filed objections pointing out that she had not received any income in form of remuneration and interest on capital from partnership firm and, therefore, there was no question of adding such income or showing such income in return of income.  Assessing Officer disposed of objections raised by assessee on ground that assessee had received share of profit from firm and such share received by assessee as per partnership deed would include remuneration and interest on capital which had not been debited from profit and loss account of firm  On writ the Court held that  Tribunal while deciding appeal of aforesaid partnership firm in respect of assessment year 2011-12 adjudicated controversy as regards deduction of remuneration and interest on partners’ capital not claimed by partnership in its profit and loss account and held that there was no good ground to tax remuneration and interest on capital in hands of partners. Accordingly the reopening of assessment was quashed and set aside. (AY. 2006-07)b