https://www.taxtmi.com/caselaws?id=23032 Section 189(3) of the Income-tax Act makes partners of a dissolved firm jointly and severally liable for the firm's tax arrears. On that basis, fresh notices issued in the partner's own name under section 156 and the Second Schedule were treated as valid recovery steps against him as an assessee in default, not as a direct execution against the firm's property. The earlier judgment therefore did not bar the present proceedings by res judicata, and the challenge to the notices failed. en-us Mon, 20 Aug 1990 00:00:00 +0530 Wed, 16 Dec 2009 12:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23032 Section 189(3) of the Income-tax Act makes partners of a dissolved firm jointly and severally liable for the firm's tax arrears. On that basis, fresh notices issued in the partner's own name under section 156 and the Second Schedule were treated as valid recovery steps against him as an assessee in default, not as a direct execution against the firm's property. The earlier judgment therefore did not bar the present proceedings by res judicata, and the challenge to the notices failed. Case-Laws Income Tax Mon, 20 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23032