https://www.taxtmi.com/caselaws?id=276373 The court dismissed the writ petition, holding the former partner liable for tax arrears of the dissolved firm under Section 44 of the Income-tax Act, 1922. Emphasizing joint and several liability, the court applied a broad interpretation of "assessment," ensuring continuity in tax liability post-dissolution. Distinguishing prior cases, the court clarified that Section 44's machinery overrides arguments based on unamended provisions, enforcing partners' liability for the firm's tax dues even after discontinuance. en-us Mon, 21 Dec 1964 00:00:00 +0530 Thu, 08 Nov 2018 14:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276373 The court dismissed the writ petition, holding the former partner liable for tax arrears of the dissolved firm under Section 44 of the Income-tax Act, 1922. Emphasizing joint and several liability, the court applied a broad interpretation of "assessment," ensuring continuity in tax liability post-dissolution. Distinguishing prior cases, the court clarified that Section 44's machinery overrides arguments based on unamended provisions, enforcing partners' liability for the firm's tax dues even after discontinuance. Case-Laws Income Tax Mon, 21 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276373