https://www.taxtmi.com/caselaws?id=290042 The text addresses validity of notice service to dissolved firms, sufficiency of cause for non-compliance, and validity of best-judgment assessment. It restates that service of statutory notices on any person who was a member at discontinuance or on his authorised agent operates with joint and several liability to validate assessment of a dissolved firm, and that subsequent duplicate notices do not vitiate prior valid service. It clarifies that prolonged correspondence and promises to file do not amount to sufficient cause to excuse failure to produce accounts or return, and that, where service is valid and no sufficient cause exists, a best-judgment assessment is permissible. 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 The text addresses validity of notice service to dissolved firms, sufficiency of cause for non-compliance, and validity of best-judgment assessment. It restates that service of statutory notices on any person who was a member at discontinuance or on his authorised agent operates with joint and several liability to validate assessment of a dissolved firm, and that subsequent duplicate notices do not vitiate prior valid service. It clarifies that prolonged correspondence and promises to file do not amount to sufficient cause to excuse failure to produce accounts or return, and that, where service is valid and no sufficient cause exists, a best-judgment assessment is permissible. Case-Laws Income Tax Wed, 12 Feb 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290042