https://www.taxtmi.com/caselaws?id=771428 A reassessment notice issued under section 148 to a partnership firm that had already ceased to exist was void because no valid service was effected on the legal representatives of the deceased partners and the jurisdictional objections were not disposed of by a speaking order. The tribunal held that the dissolution-related liability provisions could not cure the defect where the proper persons were not brought on record in the manner required. On that basis, the reassessment was annulled and relief was granted in the connected appeals. en-us Thu, 01 May 2025 00:00:00 +0530 Mon, 26 May 2025 08:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771428 A reassessment notice issued under section 148 to a partnership firm that had already ceased to exist was void because no valid service was effected on the legal representatives of the deceased partners and the jurisdictional objections were not disposed of by a speaking order. The tribunal held that the dissolution-related liability provisions could not cure the defect where the proper persons were not brought on record in the manner required. On that basis, the reassessment was annulled and relief was granted in the connected appeals. Case-Laws Income Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771428