https://www.taxtmi.com/caselaws?id=8754 The court held that the notice served on a retired partner for reassessment proceedings was invalid as the partner was not part of the firm immediately before its dissolution, rendering the proceedings illegal and void. The interpretation of the phrase "immediately before" clarified that partners at the time of dissolution are liable for tax obligations. The court emphasized the necessity of a notice as a condition precedent for reassessment proceedings and highlighted that strict compliance with the mode of service is crucial for jurisdiction. The absence of a valid notice deprived the respondent of jurisdiction to proceed further, resulting in the allowance of the writ petition. en-us Wed, 06 Sep 1972 00:00:00 +0530 Wed, 03 Jun 2009 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8754 The court held that the notice served on a retired partner for reassessment proceedings was invalid as the partner was not part of the firm immediately before its dissolution, rendering the proceedings illegal and void. The interpretation of the phrase "immediately before" clarified that partners at the time of dissolution are liable for tax obligations. The court emphasized the necessity of a notice as a condition precedent for reassessment proceedings and highlighted that strict compliance with the mode of service is crucial for jurisdiction. The absence of a valid notice deprived the respondent of jurisdiction to proceed further, resulting in the allowance of the writ petition. Case-Laws Income Tax Wed, 06 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8754