https://www.taxtmi.com/caselaws?id=13503 The court upheld the Revenue's decision to attach the firm's dues for non-payment of tax by the retired partner, emphasizing equitable considerations and the firm's responsibility to discharge the debt. The liability was shared among partners as per the partnership deed, with the retired partner entitled to a share based on the profit-sharing ratio. The court dismissed the appeal due to delayed challenge, lack of clean hands, and availability of alternative remedies, emphasizing fairness in tax recovery matters and rejecting unjust enrichment arguments by the firm. en-us Wed, 04 Jul 2007 00:00:00 +0530 Fri, 29 May 2009 12:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13503 The court upheld the Revenue's decision to attach the firm's dues for non-payment of tax by the retired partner, emphasizing equitable considerations and the firm's responsibility to discharge the debt. The liability was shared among partners as per the partnership deed, with the retired partner entitled to a share based on the profit-sharing ratio. The court dismissed the appeal due to delayed challenge, lack of clean hands, and availability of alternative remedies, emphasizing fairness in tax recovery matters and rejecting unjust enrichment arguments by the firm. Case-Laws Income Tax Wed, 04 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13503