https://www.taxtmi.com/caselaws?id=8677 The court granted the writ petition filed by a partner of a dissolved firm, ruling in favor of the partner based on the estoppel principle. The Income-tax Officer's representation to the partner regarding tax payment created a reasonable expectation that paying their share would discharge the tax liability. The court emphasized the distinction between failed recovery efforts from other partners and halted recovery attempts due to executive instructions. The court's decision upheld the relief granted to the partner, dismissed the appeal, and highlighted the importance of fairness and equity in tax recovery matters. en-us Fri, 27 Aug 1971 00:00:00 +0530 Wed, 20 May 2009 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8677 The court granted the writ petition filed by a partner of a dissolved firm, ruling in favor of the partner based on the estoppel principle. The Income-tax Officer's representation to the partner regarding tax payment created a reasonable expectation that paying their share would discharge the tax liability. The court emphasized the distinction between failed recovery efforts from other partners and halted recovery attempts due to executive instructions. The court's decision upheld the relief granted to the partner, dismissed the appeal, and highlighted the importance of fairness and equity in tax recovery matters. Case-Laws Income Tax Fri, 27 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8677