https://www.taxtmi.com/caselaws?id=189978 The court quashed the notices issued under section 34(1)(A) of the Income-tax Act for the assessment years 1953-54 and 1954-55, ruling them invalid due to improper service of earlier notices. The court held that the non-joinder of all partners of a dissolved firm in the petition was not fatal. Returns voluntarily filed by the petitioner, even if loss returns, were deemed valid under section 22(3) if filed before assessment. As the assessments were canceled, the court found the subsequent notices under section 34 invalid, granting relief to the petitioner and awarding costs. en-us Wed, 13 Dec 1961 00:00:00 +0530 Sat, 28 Jan 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189978 The court quashed the notices issued under section 34(1)(A) of the Income-tax Act for the assessment years 1953-54 and 1954-55, ruling them invalid due to improper service of earlier notices. The court held that the non-joinder of all partners of a dissolved firm in the petition was not fatal. Returns voluntarily filed by the petitioner, even if loss returns, were deemed valid under section 22(3) if filed before assessment. As the assessments were canceled, the court found the subsequent notices under section 34 invalid, granting relief to the petitioner and awarding costs. Case-Laws Income Tax Wed, 13 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189978