https://www.taxtmi.com/caselaws?id=293085 After discontinuance of a firm, the Income-tax Act did not permit assessment of the firm as such; liability had to be pursued against the partners, jointly or severally, in respect of the firm's income. A notice served on one partner for his total income could not sustain an assessment of the discontinued firm, and recovery could not be enforced against that partner without a demand notice in his capacity as partner. The court also held that no adequate alternative remedy existed where the assessment was not made against the petitioner personally, no demand notice had been served, and the appeal period had expired. Enforcement against the petitioner was restrained, subject to lawful proceedings against the partners. en-us Mon, 19 Dec 1955 00:00:00 +0530 Fri, 22 Jan 2021 17:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293085 After discontinuance of a firm, the Income-tax Act did not permit assessment of the firm as such; liability had to be pursued against the partners, jointly or severally, in respect of the firm's income. A notice served on one partner for his total income could not sustain an assessment of the discontinued firm, and recovery could not be enforced against that partner without a demand notice in his capacity as partner. The court also held that no adequate alternative remedy existed where the assessment was not made against the petitioner personally, no demand notice had been served, and the appeal period had expired. Enforcement against the petitioner was restrained, subject to lawful proceedings against the partners. Case-Laws Income Tax Mon, 19 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293085