Allowing the petition the Court held that merely because the partnership firm has not filed the return , the notice cannot be issued to individual partners to file the return .  Referred V.D.M.RM.M.RM. Muthiah Chettiar v. CIT (1969) 74 ITR 183 (SC) , where in the Supreme Court observed that  the Act and the Rules accordingly impose no obligation upon the assessee to disclose to the ITO in his return information relating to income of any other person by law taxable in his hands. (AY. 2012 -13 )