https://www.taxtmi.com/caselaws?id=277074 Under the Excess Profits Tax and linked income-tax provisions, a partnership firm could be assessed in its firm name, and notice served on a partner representing the firm was sufficient for assessment and recovery. Where the firm had dissolved, the partners remained jointly and severally liable, so individual notices to each partner were not necessary if valid notice had been given to a representative partner, including one acting as receiver. Service of the demand notice on that partner was treated as service on the firm and all partners, and recovery could lawfully proceed against them. The challenge based on want of notice and jurisdiction therefore failed. en-us Thu, 04 Mar 1954 00:00:00 +0530 Fri, 23 Nov 2018 15:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277074 Under the Excess Profits Tax and linked income-tax provisions, a partnership firm could be assessed in its firm name, and notice served on a partner representing the firm was sufficient for assessment and recovery. Where the firm had dissolved, the partners remained jointly and severally liable, so individual notices to each partner were not necessary if valid notice had been given to a representative partner, including one acting as receiver. Service of the demand notice on that partner was treated as service on the firm and all partners, and recovery could lawfully proceed against them. The challenge based on want of notice and jurisdiction therefore failed. Case-Laws Income Tax Thu, 04 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277074