https://www.taxtmi.com/caselaws?id=6873 Section 44 of the Income-tax Act, 1922 preserves assessability of a dissolved firm's business income and makes the partners jointly and severally liable for the tax. Where notices under sections 22(2) and 22(4) were issued while the firm was still in existence, the assessment was not invalidated by the later dissolution. The assessment completed against the firm was therefore held valid, and liability remained enforceable against the former partners. en-us Tue, 07 Feb 1967 00:00:00 +0530 Fri, 06 Feb 2009 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6873 Section 44 of the Income-tax Act, 1922 preserves assessability of a dissolved firm's business income and makes the partners jointly and severally liable for the tax. Where notices under sections 22(2) and 22(4) were issued while the firm was still in existence, the assessment was not invalidated by the later dissolution. The assessment completed against the firm was therefore held valid, and liability remained enforceable against the former partners. Case-Laws Income Tax Tue, 07 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6873