https://www.taxtmi.com/caselaws?id=281312 Before the Finance Act, 1958 amendment, section 44 of the Indian Income-tax Act, 1922 was read with the Partnership Act to determine whether proceedings under section 34 could continue against partners after a firm had been dissolved and permanently ceased business. Permanent cessation of the partnership business was treated as involving discontinuance and dissolution, and the winding-up period did not change the fact that the firm had come to an end. On that basis, the provision was held capable of being invoked against the partners of the dissolved firm, and the notice under section 34 was valid. en-us Mon, 27 Apr 1959 00:00:00 +0530 Thu, 13 Jun 2019 14:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281312 Before the Finance Act, 1958 amendment, section 44 of the Indian Income-tax Act, 1922 was read with the Partnership Act to determine whether proceedings under section 34 could continue against partners after a firm had been dissolved and permanently ceased business. Permanent cessation of the partnership business was treated as involving discontinuance and dissolution, and the winding-up period did not change the fact that the firm had come to an end. On that basis, the provision was held capable of being invoked against the partners of the dissolved firm, and the notice under section 34 was valid. Case-Laws Income Tax Mon, 27 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281312