https://www.taxtmi.com/caselaws?id=120876 The Tribunal ruled in favor of the appellants on multiple grounds, including finding that they were not liable for the tax demand of a dissolved firm due to their retirement before dissolution. The Tribunal also supported the appellants' claim that they had ceased to be partners and had the legal right to challenge the tax liability. Additionally, the Tribunal held that demand notices issued under section 156 of the Income-tax Act were premature and should not have been served. The appeal was allowed based on these findings, emphasizing the appellants' rights to contest the tax demands. en-us Tue, 30 Oct 2007 00:00:00 +0530 Wed, 25 Jul 2012 11:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120876 The Tribunal ruled in favor of the appellants on multiple grounds, including finding that they were not liable for the tax demand of a dissolved firm due to their retirement before dissolution. The Tribunal also supported the appellants' claim that they had ceased to be partners and had the legal right to challenge the tax liability. Additionally, the Tribunal held that demand notices issued under section 156 of the Income-tax Act were premature and should not have been served. The appeal was allowed based on these findings, emphasizing the appellants' rights to contest the tax demands. Case-Laws Income Tax Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120876