https://www.taxtmi.com/caselaws?id=6964 Under section 44 of the Indian Income-tax Act, 1922, dissolution or discontinuance of a firm does not stop the assessment machinery, because the provision creates a legal fiction allowing assessment proceedings to continue as if no discontinuance had occurred. Applying settled Supreme Court authority, assessments made after dissolution were held valid, and they were not invalid merely because separate notices were not issued to all partners of the defunct firm. en-us Fri, 11 Nov 1966 00:00:00 +0530 Sat, 07 Feb 2009 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6964 Under section 44 of the Indian Income-tax Act, 1922, dissolution or discontinuance of a firm does not stop the assessment machinery, because the provision creates a legal fiction allowing assessment proceedings to continue as if no discontinuance had occurred. Applying settled Supreme Court authority, assessments made after dissolution were held valid, and they were not invalid merely because separate notices were not issued to all partners of the defunct firm. Case-Laws Income Tax Fri, 11 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6964