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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Discontinuance of business: assess association income as if continued, with members jointly and severally liable for tax and penalties.</h1> Where an association's business is discontinued or it is dissolved, the Assessing Officer shall assess the association's total income as if no discontinuance or dissolution occurred, with all applicable provisions of the Income-tax Act, including penalty provisions, applying. The Assessing Officer or designated appellate officer may impose penalties under Chapter XXI for acts specified in that Chapter. Members at the time of dissolution and their legal representatives are jointly and severally liable for tax, penalties and other sums; ongoing proceedings may continue against those persons from the stage they had reached.

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