https://www.taxtmi.com/caselaws?id=276384 Tax validly assessed and demanded against an unregistered firm remained recoverable after dissolution from the partners, because dissolution did not extinguish the liability and no fresh assessment or fresh demand notice was required on these facts. The Court held that the partners' responsibility arose through partnership law on dissolution, while the Income-tax recovery machinery could be used to realise the existing debt. It further held that the certificate authorities could continue the recovery proceeding against the partners as certificate-debtors, since the Board's order restored the proceeding and not a void certificate. The writ petition was dismissed with costs. 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 Tax validly assessed and demanded against an unregistered firm remained recoverable after dissolution from the partners, because dissolution did not extinguish the liability and no fresh assessment or fresh demand notice was required on these facts. The Court held that the partners' responsibility arose through partnership law on dissolution, while the Income-tax recovery machinery could be used to realise the existing debt. It further held that the certificate authorities could continue the recovery proceeding against the partners as certificate-debtors, since the Board's order restored the proceeding and not a void certificate. The writ petition was dismissed with costs. Case-Laws Income Tax Fri, 23 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276384