https://www.taxtmi.com/caselaws?id=7054 Section 44 of the Income-tax Act, 1922 treats a discontinued or dissolved firm as continuing for assessment and reassessment purposes, so the tax machinery may proceed despite dissolution. Section 63(1) governs notice service, and service on one partner where the notice is issued in the firm's name is valid; section 63(2) is not an exhaustive or mandatory restriction on that mode of service. On that basis, reassessment against the dissolved firm was upheld as lawful. en-us Mon, 25 Sep 1967 00:00:00 +0530 Sun, 08 Feb 2009 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7054 Section 44 of the Income-tax Act, 1922 treats a discontinued or dissolved firm as continuing for assessment and reassessment purposes, so the tax machinery may proceed despite dissolution. Section 63(1) governs notice service, and service on one partner where the notice is issued in the firm's name is valid; section 63(2) is not an exhaustive or mandatory restriction on that mode of service. On that basis, reassessment against the dissolved firm was upheld as lawful. Case-Laws Income Tax Mon, 25 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7054