https://www.taxtmi.com/caselaws?id=5523 A partner who was part of a firm during the period to which a tax demand relates remains jointly and severally liable for the firm's tax arrears, even after retirement. That liability flows from the law of partnership, under which acts of the firm done while the person was a partner bind all partners, and not from the firm's separate juristic status. The absence of an express recovery provision in the Income-tax Act, 1961 equivalent to the earlier 1922 Act provision did not change this position. Recovery could therefore be pursued against the erstwhile partner for dues arising during his partnership period. en-us Tue, 07 May 1996 00:00:00 +0530 Tue, 25 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5523 A partner who was part of a firm during the period to which a tax demand relates remains jointly and severally liable for the firm's tax arrears, even after retirement. That liability flows from the law of partnership, under which acts of the firm done while the person was a partner bind all partners, and not from the firm's separate juristic status. The absence of an express recovery provision in the Income-tax Act, 1961 equivalent to the earlier 1922 Act provision did not change this position. Recovery could therefore be pursued against the erstwhile partner for dues arising during his partnership period. Case-Laws Income Tax Tue, 07 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5523