https://www.taxtmi.com/caselaws?id=20389 The court held that partners are jointly and severally liable for the tax dues of a firm under section 188A of the Income-tax Act. Section 188A extends this liability to existing firms, allowing recovery from partners even if the firm is not dissolved. The court clarified that section 188A can be applied to recover dues for previous years, emphasizing its role as a machinery provision for effective recovery. The court dismissed the petition challenging the notices issued to partners for recovery of tax dues, finding no violation of natural justice in the assessment process. en-us Wed, 07 Apr 1993 00:00:00 +0530 Fri, 13 Nov 2009 16:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20389 The court held that partners are jointly and severally liable for the tax dues of a firm under section 188A of the Income-tax Act. Section 188A extends this liability to existing firms, allowing recovery from partners even if the firm is not dissolved. The court clarified that section 188A can be applied to recover dues for previous years, emphasizing its role as a machinery provision for effective recovery. The court dismissed the petition challenging the notices issued to partners for recovery of tax dues, finding no violation of natural justice in the assessment process. Case-Laws Income Tax Wed, 07 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20389