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    <title>1972 (4) TMI 28 - KARNATAKA High Court</title>
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    <description>After dissolution of a firm, notice under the Income-tax Act, 1961 may validly be served on any person who was a partner immediately before dissolution. Section 283(2) permits such service, and Section 282 was noted as allowing notice to be served on a member of a firm; the statute does not require service on every former partner. On that construction, service on one former partner was sufficient and the resulting assessment was enforceable.</description>
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