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    <title>1977 (3) TMI 10 - MADRAS High Court</title>
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    <description>The Tribunal held that serving notice on any partner of a dissolved firm is sufficient compliance with the law, making subsequent proceedings binding on all partners. The penalty imposed by the Tribunal fell within statutory limits, and the contention against the inference of concealment was dismissed. All issues were decided in favor of the tax authorities, upholding penalty levy and concealment findings. The respondent was awarded costs, including counsel fees.</description>
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      <link>https://www.taxtmi.com/caselaws?id=37461</link>
      <description>The Tribunal held that serving notice on any partner of a dissolved firm is sufficient compliance with the law, making subsequent proceedings binding on all partners. The penalty imposed by the Tribunal fell within statutory limits, and the contention against the inference of concealment was dismissed. All issues were decided in favor of the tax authorities, upholding penalty levy and concealment findings. The respondent was awarded costs, including counsel fees.</description>
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