https://www.taxtmi.com/caselaws?id=446176 The HC allowed the writ appeal, overturning the Single Judge's judgment and the assessment orders/revenue recovery notices against the appellant. The Court ruled that the Department's acknowledgment of the appellant's retirement deed and awareness of his retirement from the partnership firm sufficed to exempt him from the tax liabilities for the assessment year 2002-2003. The HC emphasized that the Department's acceptance of the retirement deed fulfilled the objective of the relevant statutory provision, thereby ruling in favor of the appellant and relieving him of joint tax liability with other partners. en-us Thu, 12 Oct 2023 00:00:00 +0530 Tue, 28 Nov 2023 07:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446176 The HC allowed the writ appeal, overturning the Single Judge's judgment and the assessment orders/revenue recovery notices against the appellant. The Court ruled that the Department's acknowledgment of the appellant's retirement deed and awareness of his retirement from the partnership firm sufficed to exempt him from the tax liabilities for the assessment year 2002-2003. The HC emphasized that the Department's acceptance of the retirement deed fulfilled the objective of the relevant statutory provision, thereby ruling in favor of the appellant and relieving him of joint tax liability with other partners. Case-Laws VAT and Sales Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446176