https://www.taxtmi.com/caselaws?id=38455 Where a firm has been discontinued or dissolved, the Income-tax Act fastens joint and several liability on every person who was a partner at the time of discontinuance or dissolution for the firm's tax or penalty dues. The Kerala High Court distinguished the Full Bench ruling relied on by the petitioner and held that this statutory liability is not displaced by the fact that the assessment stood in the firm's name or by later notices issued under the new Act for advance-tax demand. On that basis, prohibitory orders securing recovery of the firm's arrears were upheld and the request for refund relief under article 226 could not succeed. en-us Fri, 19 Nov 1976 00:00:00 +0530 Tue, 06 Apr 2010 13:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38455 Where a firm has been discontinued or dissolved, the Income-tax Act fastens joint and several liability on every person who was a partner at the time of discontinuance or dissolution for the firm's tax or penalty dues. The Kerala High Court distinguished the Full Bench ruling relied on by the petitioner and held that this statutory liability is not displaced by the fact that the assessment stood in the firm's name or by later notices issued under the new Act for advance-tax demand. On that basis, prohibitory orders securing recovery of the firm's arrears were upheld and the request for refund relief under article 226 could not succeed. Case-Laws Income Tax Fri, 19 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38455