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    <title>2020 (4) TMI 455 - BOMBAY HIGH COURT</title>
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    <description>The High Court set aside the Income Tax Officer&#039;s order holding a retired partner jointly and severally liable for tax arrears of a partnership firm, including for a year after the partner&#039;s retirement. The court found no demand against the firm for the relevant years and deemed the demand for the subsequent year unjustified post the partner&#039;s retirement. The court allowed the petitioner&#039;s writ petition without imposing costs.</description>
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      <description>The High Court set aside the Income Tax Officer&#039;s order holding a retired partner jointly and severally liable for tax arrears of a partnership firm, including for a year after the partner&#039;s retirement. The court found no demand against the firm for the relevant years and deemed the demand for the subsequent year unjustified post the partner&#039;s retirement. The court allowed the petitioner&#039;s writ petition without imposing costs.</description>
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