https://www.taxtmi.com/caselaws?id=148297 Assessment against a deceased partner could not be sustained without first deciding whether the partnership firm had been dissolved before the assessment. If the firm had been dissolved, the assessment had to proceed under the rule applicable to a dissolved firm; if it had not, the assessment could not be made against the deceased partner alone. Because dissolution was a foundational fact affecting tax liability, the assessing authority was required to determine it on evidence before finalising the assessment and passing a fresh order. en-us Mon, 22 Aug 1966 00:00:00 +0530 Thu, 25 Apr 2013 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148297 Assessment against a deceased partner could not be sustained without first deciding whether the partnership firm had been dissolved before the assessment. If the firm had been dissolved, the assessment had to proceed under the rule applicable to a dissolved firm; if it had not, the assessment could not be made against the deceased partner alone. Because dissolution was a foundational fact affecting tax liability, the assessing authority was required to determine it on evidence before finalising the assessment and passing a fresh order. Case-Laws VAT and Sales Tax Mon, 22 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148297