30 September 2011
Dear Abhishek, One auditor can certify both the parties records. For proprietorship you have to file a different ITR and For partnership firm different ITR will be filed. Than the share of the partner(proprietor also earlier) in profits of Partnership firm who is will be added in his ITR, but no tax will be applicable on it as the Partnership firm already paid the tax on it.
CAclubindia
