https://www.taxtmi.com/caselaws?id=290042 Under the Hyderabad Income Tax Act, notice to a dissolved firm may be validly served on any member of the firm or a person acting for the business, because the statutory provisions continued the firm and its members as liable for assessment. Where repeated opportunities and extensions were given, an explanation that records were with another brother did not amount to sufficient cause for failure to file the return or produce accounts. Once valid notice was served and non-compliance followed, the conditions for a best judgment assessment were satisfied, and a later or unnecessary notice did not undermine proceedings already validly commenced. en-us Wed, 12 Feb 1958 00:00:00 +0530 Sat, 05 Sep 2020 17:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290042 Under the Hyderabad Income Tax Act, notice to a dissolved firm may be validly served on any member of the firm or a person acting for the business, because the statutory provisions continued the firm and its members as liable for assessment. Where repeated opportunities and extensions were given, an explanation that records were with another brother did not amount to sufficient cause for failure to file the return or produce accounts. Once valid notice was served and non-compliance followed, the conditions for a best judgment assessment were satisfied, and a later or unnecessary notice did not undermine proceedings already validly commenced. Case-Laws Income Tax Wed, 12 Feb 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290042