https://www.taxtmi.com/caselaws?id=8977 Where a firm's business has discontinued, section 44 of the Income-tax Act, 1922 permits assessment or reassessment to proceed despite dissolution, because the assessment machinery continues to operate against the firm. The notice under section 34 was therefore treated as valid. Service was also held effective where the notice was received in substance by the accounts officer managing the assessee's affairs and a return was filed pursuant to it; section 63 was applied pragmatically, and actual receipt on behalf of the assessee was sufficient. en-us Wed, 19 Apr 1972 00:00:00 +0530 Wed, 17 Jun 2009 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8977 Where a firm's business has discontinued, section 44 of the Income-tax Act, 1922 permits assessment or reassessment to proceed despite dissolution, because the assessment machinery continues to operate against the firm. The notice under section 34 was therefore treated as valid. Service was also held effective where the notice was received in substance by the accounts officer managing the assessee's affairs and a return was filed pursuant to it; section 63 was applied pragmatically, and actual receipt on behalf of the assessee was sufficient. Case-Laws Income Tax Wed, 19 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8977