https://www.taxtmi.com/caselaws?id=16524 The court upheld the validity of the notices issued by the Tax Recovery Officer demanding arrears of income tax from a defunct firm, rejecting the petitioner's argument that he was not a partner. The court relied on the Settlement Commission's findings and the petitioner's involvement in settlement proceedings to establish his liability for the arrears. Despite the petitioner's claims, the court concluded that the Settlement Commission's decision to cancel the firm's registration and treat it as unregistered confirmed the petitioner's responsibility to clear the arrears, leading to the dismissal of the petition. en-us Tue, 19 Aug 1997 00:00:00 +0530 Tue, 08 Sep 2009 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16524 The court upheld the validity of the notices issued by the Tax Recovery Officer demanding arrears of income tax from a defunct firm, rejecting the petitioner's argument that he was not a partner. The court relied on the Settlement Commission's findings and the petitioner's involvement in settlement proceedings to establish his liability for the arrears. Despite the petitioner's claims, the court concluded that the Settlement Commission's decision to cancel the firm's registration and treat it as unregistered confirmed the petitioner's responsibility to clear the arrears, leading to the dismissal of the petition. Case-Laws Income Tax Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16524