https://www.taxtmi.com/caselaws?id=128721 A summary dismissal of the first appeal was treated as a disposal of the appeal for purposes of further appeal, and the Tribunal was entitled to exercise full appellate jurisdiction on second appeal, including examination of the assessment merits. In relation to a dissolved partnership, the term "liable to assessment" was construed broadly to cover the entire assessment process, so assessment proceedings could continue in the firm's name despite dissolution where the authorities had no notice of dissolution. Service of notice on one partner was not fatal to the assessments, and the reference was answered against the assessee. en-us Tue, 23 Oct 1962 00:00:00 +0530 Wed, 10 Apr 2013 15:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128721 A summary dismissal of the first appeal was treated as a disposal of the appeal for purposes of further appeal, and the Tribunal was entitled to exercise full appellate jurisdiction on second appeal, including examination of the assessment merits. In relation to a dissolved partnership, the term "liable to assessment" was construed broadly to cover the entire assessment process, so assessment proceedings could continue in the firm's name despite dissolution where the authorities had no notice of dissolution. Service of notice on one partner was not fatal to the assessments, and the reference was answered against the assessee. Case-Laws VAT and Sales Tax Tue, 23 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128721