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    <title>2008 (7) TMI 899 - ALLAHABAD HIGH COURT</title>
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    <description>Where a firm had already been dissolved and the taxing authority had been informed of the dissolution and closure, service of reassessment notice by affixation on the old business premises in the firm&#039;s name was held to be invalid. The proper course was service on the erstwhile partners, because notice addressed only to a non-existent firm could not satisfy the requirement of valid service. The Tribunal&#039;s approach was consistent with the Full Bench view relied upon, and the reassessment was not sustainable on that ground.</description>
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    <pubDate>Thu, 10 Jul 2008 00:00:00 +0530</pubDate>
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      <title>2008 (7) TMI 899 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=164079</link>
      <description>Where a firm had already been dissolved and the taxing authority had been informed of the dissolution and closure, service of reassessment notice by affixation on the old business premises in the firm&#039;s name was held to be invalid. The proper course was service on the erstwhile partners, because notice addressed only to a non-existent firm could not satisfy the requirement of valid service. The Tribunal&#039;s approach was consistent with the Full Bench view relied upon, and the reassessment was not sustainable on that ground.</description>
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      <pubDate>Thu, 10 Jul 2008 00:00:00 +0530</pubDate>
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