https://www.taxtmi.com/caselaws?id=276373 Section 44 of the Income-tax Act, 1922 fastens joint and several liability on former partners where a firm has discontinued business or been dissolved, and it operates as a machinery provision to continue assessment notwithstanding dissolution. Because the assessment and revised assessment were made after the firm had ceased to exist, the tax liability and arrears were recoverable from the petitioner as a former partner. Section 23(5) did not displace this effect, since it did not override section 44 in a post-dissolution assessment context. The challenge to the notice therefore failed. 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 Section 44 of the Income-tax Act, 1922 fastens joint and several liability on former partners where a firm has discontinued business or been dissolved, and it operates as a machinery provision to continue assessment notwithstanding dissolution. Because the assessment and revised assessment were made after the firm had ceased to exist, the tax liability and arrears were recoverable from the petitioner as a former partner. Section 23(5) did not displace this effect, since it did not override section 44 in a post-dissolution assessment context. The challenge to the notice therefore failed. Case-Laws Income Tax Mon, 21 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276373