https://www.taxtmi.com/caselaws?id=276384 Where a firm has been validly assessed and a tax debt fixed, partners who become liable on dissolution under the Partnership Act may be added as certificate-debtors and recovery may proceed against them under the Public Demands Recovery Act; outcome: partners can be made liable and subjected to execution. The authority restoring a certificate case may direct the procedure to bring partners on record as certificate-debtors without requiring fresh assessment notices, provided the certificate officer retains jurisdiction to consider objections; outcome: restoration and procedural direction to add partners is lawful and execution may proceed in the indicated manner. en-us Fri, 23 Apr 1965 00:00:00 +0530 Thu, 08 Nov 2018 15:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276384 Where a firm has been validly assessed and a tax debt fixed, partners who become liable on dissolution under the Partnership Act may be added as certificate-debtors and recovery may proceed against them under the Public Demands Recovery Act; outcome: partners can be made liable and subjected to execution. The authority restoring a certificate case may direct the procedure to bring partners on record as certificate-debtors without requiring fresh assessment notices, provided the certificate officer retains jurisdiction to consider objections; outcome: restoration and procedural direction to add partners is lawful and execution may proceed in the indicated manner. Case-Laws Income Tax Fri, 23 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276384