https://www.taxtmi.com/caselaws?id=100312 A dissolved partnership firm ceases to exist for assessment purposes, so an assessment made after dissolution is invalid unless the statute expressly authorises assessment of a dissolved firm. Initiating proceedings before dissolution, or delayed notice of dissolution, does not by itself preserve the power to complete assessment after the firm has ceased to exist. Where the record does not conclusively establish whether dissolution occurred before the assessment order, the matter must be remitted for a fresh factual finding on the date of dissolution before final determination. en-us Tue, 01 Nov 1966 00:00:00 +0530 Sat, 21 Sep 2013 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100312 A dissolved partnership firm ceases to exist for assessment purposes, so an assessment made after dissolution is invalid unless the statute expressly authorises assessment of a dissolved firm. Initiating proceedings before dissolution, or delayed notice of dissolution, does not by itself preserve the power to complete assessment after the firm has ceased to exist. Where the record does not conclusively establish whether dissolution occurred before the assessment order, the matter must be remitted for a fresh factual finding on the date of dissolution before final determination. Case-Laws VAT and Sales Tax Tue, 01 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100312