https://www.taxtmi.com/caselaws?id=276751 Under the unamended section 44 of the Indian Income-tax Act, 1922, dissolution of a partnership was treated as discontinuance of the firm's business, so the assessment machinery could be used against persons who were partners at dissolution on a joint and several basis for the firm's pre-dissolution income. The 1958 amendment was described as clarificatory rather than as creating the liability for the first time. On that construction, a notice under section 34 addressed to a partner as such was not invalid merely because the firm had been dissolved, and the reassessment proceedings were treated as valid. en-us Thu, 11 Jan 1962 00:00:00 +0530 Fri, 16 Nov 2018 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276751 Under the unamended section 44 of the Indian Income-tax Act, 1922, dissolution of a partnership was treated as discontinuance of the firm's business, so the assessment machinery could be used against persons who were partners at dissolution on a joint and several basis for the firm's pre-dissolution income. The 1958 amendment was described as clarificatory rather than as creating the liability for the first time. On that construction, a notice under section 34 addressed to a partner as such was not invalid merely because the firm had been dissolved, and the reassessment proceedings were treated as valid. Case-Laws Income Tax Thu, 11 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276751