Service on one former partner after firm dissolution was valid under the Income-tax Act, making the assessment enforceable.

After dissolution of a firm, notice under the Income-tax Act, 1961 may validly be served on any person who was a partner immediately before dissolution. Section 283(2) permits such service, and Section 282 was noted as allowing notice to be served on a member of a firm; the statute does not require service on every former partner. On that construction, service on one former partner was sufficient and the resulting assessment was enforceable.

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Issues: Whether, after dissolution of a firm, a notice under the Income-tax Act, 1961 could validly be served on any one former partner and whether the assessment made on that basis was enforceable against the petitioner.

Analysis: Section 283(2) of the Income-tax Act, 1961 expressly provides that where a firm is dissolved, notices under the Act in respect of the income of the firm may be served on any person who was a partner immediately before dissolution. Section 282 was also noted as permitting service of notice on any member of a firm. The contention that notice had to be served on all former partners was rejected because the statutory language is plain and does not require service on every partner of the dissolved firm.

Conclusion: The notice served on one former partner was valid, and the assessment was enforceable; the challenge failed.

Final Conclusion: The writ petition was dismissed, with the Court upholding the validity of service of notice on a former partner of the dissolved firm under the Income-tax Act, 1961.

Ratio Decidendi: Where a firm has been dissolved, notice under the Income-tax Act, 1961 may validly be served on any one former partner, and service on all partners is not required.

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