https://www.taxtmi.com/caselaws?id=25768 A partner can be proceeded against for a firm's tax recovery where the recovery certificate specifically names the partner along with the firm. The court distinguished earlier authorities limited to certificates issued only in the firm's name, and held those objections inapplicable here. It also held that recovery was not barred by limitation because the original certificate against the firm had been issued within time, and later steps were only a continuation of that valid recovery action. The writ petition therefore failed on both liability and limitation grounds and was dismissed. en-us Tue, 10 Dec 1985 00:00:00 +0530 Sat, 30 Jan 2010 17:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25768 A partner can be proceeded against for a firm's tax recovery where the recovery certificate specifically names the partner along with the firm. The court distinguished earlier authorities limited to certificates issued only in the firm's name, and held those objections inapplicable here. It also held that recovery was not barred by limitation because the original certificate against the firm had been issued within time, and later steps were only a continuation of that valid recovery action. The writ petition therefore failed on both liability and limitation grounds and was dismissed. Case-Laws Income Tax Tue, 10 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25768