https://www.taxtmi.com/caselaws?id=25151 Partners of a dissolved firm may be jointly and severally liable for the firm's tax dues, but that liability alone does not authorise coercive recovery against their personal assets or arrest unless they are themselves brought within the recovery framework as assessees in default. The text also notes that recovery was not invalid merely because no fresh demand notice was issued after appellate reduction of the demand. It further states that pendency of a suit over part of the property did not bar recovery of the firm's available property interest under lis pendens, though this did not justify personal recovery from the partners. en-us Tue, 25 Aug 1987 00:00:00 +0530 Mon, 25 Jan 2010 16:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25151 Partners of a dissolved firm may be jointly and severally liable for the firm's tax dues, but that liability alone does not authorise coercive recovery against their personal assets or arrest unless they are themselves brought within the recovery framework as assessees in default. The text also notes that recovery was not invalid merely because no fresh demand notice was issued after appellate reduction of the demand. It further states that pendency of a suit over part of the property did not bar recovery of the firm's available property interest under lis pendens, though this did not justify personal recovery from the partners. Case-Laws Income Tax Tue, 25 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25151