https://www.taxtmi.com/caselaws?id=154478 A mere intimation that a firm has been dissolved does not conclusively oust the assessing authority's jurisdiction. Where the statutory assessment procedure contemplates objections and supporting evidence, the authority may verify the fact of dissolution before completing assessment, and is not functus officio on receipt of the intimation alone. The burden remains on the party asserting dissolution to establish it by evidence. The Court treated earlier contrary authority as not barring such inquiry and relied on Supreme Court guidance that dissolution is a matter open to examination, including in writ proceedings. The reference was answered against the assessee. en-us Fri, 28 Feb 1986 00:00:00 +0530 Wed, 21 Aug 2013 18:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154478 A mere intimation that a firm has been dissolved does not conclusively oust the assessing authority's jurisdiction. Where the statutory assessment procedure contemplates objections and supporting evidence, the authority may verify the fact of dissolution before completing assessment, and is not functus officio on receipt of the intimation alone. The burden remains on the party asserting dissolution to establish it by evidence. The Court treated earlier contrary authority as not barring such inquiry and relied on Supreme Court guidance that dissolution is a matter open to examination, including in writ proceedings. The reference was answered against the assessee. Case-Laws VAT and Sales Tax Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154478