https://www.taxtmi.com/caselaws?id=309709 A dissolved firm could not be treated as a person that "cannot be found" within the proviso to section 26(2) of the Indian Income-tax Act, 1922, because a firm is statutorily identified with its partners. Where all partners were alive and their whereabouts were known, the proviso was inapplicable. The successor therefore could not be assessed on the firm's entire profits under that provision, and the assessment was not justified. en-us Wed, 26 Mar 1941 00:00:00 +0530 Mon, 18 Sep 2023 16:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309709 A dissolved firm could not be treated as a person that "cannot be found" within the proviso to section 26(2) of the Indian Income-tax Act, 1922, because a firm is statutorily identified with its partners. Where all partners were alive and their whereabouts were known, the proviso was inapplicable. The successor therefore could not be assessed on the firm's entire profits under that provision, and the assessment was not justified. Case-Laws Income Tax Wed, 26 Mar 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309709