https://www.taxtmi.com/caselaws?id=11106 Section 189(3) of the Income-tax Act fastens liability for a dissolved or discontinued firm's tax arrears only on persons who were partners at the time of dissolution or discontinuance, together with the legal representatives of such deceased partners. A person who had died years before dissolution was not a partner when the firm was dissolved, so his legal representatives could not be made liable merely because dissolution occurred later. On that basis, the attachment orders against the petitioners were set aside as unsustainable. en-us Tue, 27 Feb 2001 00:00:00 +0530 Fri, 31 Jul 2009 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11106 Section 189(3) of the Income-tax Act fastens liability for a dissolved or discontinued firm's tax arrears only on persons who were partners at the time of dissolution or discontinuance, together with the legal representatives of such deceased partners. A person who had died years before dissolution was not a partner when the firm was dissolved, so his legal representatives could not be made liable merely because dissolution occurred later. On that basis, the attachment orders against the petitioners were set aside as unsustainable. Case-Laws Income Tax Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11106