https://www.taxtmi.com/caselaws?id=355956 The court upheld the notice issued under section 148 of the Income Tax Act, 1961 against a dissolved partnership firm for the assessment year 2010-11. Despite the firm's dissolution and one partner continuing the business, substantial transactions indicated the firm's activity during the relevant period. The court found no merit in the petitioner's argument that the notice was improper, emphasizing that factual disputes should be raised during assessment proceedings. The petition was dismissed, highlighting the necessity for the petitioner to address defenses before the Assessing Officer. en-us Mon, 19 Feb 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355956 The court upheld the notice issued under section 148 of the Income Tax Act, 1961 against a dissolved partnership firm for the assessment year 2010-11. Despite the firm's dissolution and one partner continuing the business, substantial transactions indicated the firm's activity during the relevant period. The court found no merit in the petitioner's argument that the notice was improper, emphasizing that factual disputes should be raised during assessment proceedings. The petition was dismissed, highlighting the necessity for the petitioner to address defenses before the Assessing Officer. Case-Laws Income Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355956