https://www.taxtmi.com/caselaws?id=6418 A tax assessment made long after a partnership had been dissolved, and after the firm had ceased to exist, was ineffective against the deceased partner. Notice served on the surviving partner could not operate as notice to the deceased partner, because the surviving partner was not an agent for assessment purposes in those circumstances, and the assessment on a non-existing firm without notice to the person interested in the liability was invalid. As there was no valid assessment against the deceased partner, the widow could not be required to discharge the alleged tax liability or be denied a tax clearance certificate on that basis. en-us Mon, 23 Apr 1973 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6418 A tax assessment made long after a partnership had been dissolved, and after the firm had ceased to exist, was ineffective against the deceased partner. Notice served on the surviving partner could not operate as notice to the deceased partner, because the surviving partner was not an agent for assessment purposes in those circumstances, and the assessment on a non-existing firm without notice to the person interested in the liability was invalid. As there was no valid assessment against the deceased partner, the widow could not be required to discharge the alleged tax liability or be denied a tax clearance certificate on that basis. Case-Laws Income Tax Mon, 23 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6418