https://www.taxtmi.com/caselaws?id=66795 In the absence of a statutory time limit for service of a demand notice, delayed communication of an assessment order or demand notice does not by itself invalidate a completed assessment. The record also showed timely despatch in some years and subsequent correspondence giving the assessee knowledge of the demands. On maintainability, a person who undertakes the dissolved firm's tax liabilities may competently sign and prosecute the firm's appeals, including where the partnership deed and dissolution arrangement place liability on the successor. The contrary revenue objection was rejected as distinguishable, and the appeals were treated as maintainable. en-us Mon, 30 Nov 1992 00:00:00 +0530 Mon, 07 Mar 2011 14:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66795 In the absence of a statutory time limit for service of a demand notice, delayed communication of an assessment order or demand notice does not by itself invalidate a completed assessment. The record also showed timely despatch in some years and subsequent correspondence giving the assessee knowledge of the demands. On maintainability, a person who undertakes the dissolved firm's tax liabilities may competently sign and prosecute the firm's appeals, including where the partnership deed and dissolution arrangement place liability on the successor. The contrary revenue objection was rejected as distinguishable, and the appeals were treated as maintainable. Case-Laws Income Tax Mon, 30 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66795