https://www.taxtmi.com/caselaws?id=278567 When a firm discontinues business, the partners become jointly and severally liable for the tax assessed on the firm, and a demand notice may be served on them as persons liable without a fresh assessment order against each partner. The provision discussed does not prescribe any limitation period for service of the demand notice, and delay alone does not invalidate it absent prejudice or a statutory bar. Omission to state the recipient's status in the notice does not vitiate recovery where the basis of liability is otherwise clear. Because liability is joint and several, the revenue may proceed separately against individual partners rather than by one joint notice. en-us Wed, 28 Feb 1962 00:00:00 +0530 Tue, 12 Feb 2019 17:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278567 When a firm discontinues business, the partners become jointly and severally liable for the tax assessed on the firm, and a demand notice may be served on them as persons liable without a fresh assessment order against each partner. The provision discussed does not prescribe any limitation period for service of the demand notice, and delay alone does not invalidate it absent prejudice or a statutory bar. Omission to state the recipient's status in the notice does not vitiate recovery where the basis of liability is otherwise clear. Because liability is joint and several, the revenue may proceed separately against individual partners rather than by one joint notice. Case-Laws Income Tax Wed, 28 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278567