https://www.taxtmi.com/caselaws?id=24127 The court quashed the notices issued by the Income-tax Officer to reopen the assessment order of a dissolved firm and its partners, determining them as invalid. It was established that the investigation into the discrepancies in closing stock and account figures had been conducted before the assessment order was passed, based on evidence including letters to the Officer and references in the assessment order itself. The court found in favor of the firm and its partners, ruling the notices illegal and allowing the writ petition with costs of Rs. 250. en-us Wed, 17 Aug 1988 00:00:00 +0530 Sat, 16 Jan 2010 17:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24127 The court quashed the notices issued by the Income-tax Officer to reopen the assessment order of a dissolved firm and its partners, determining them as invalid. It was established that the investigation into the discrepancies in closing stock and account figures had been conducted before the assessment order was passed, based on evidence including letters to the Officer and references in the assessment order itself. The court found in favor of the firm and its partners, ruling the notices illegal and allowing the writ petition with costs of Rs. 250. Case-Laws Income Tax Wed, 17 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24127