https://www.taxtmi.com/caselaws?id=777236 ITAT held that reassessment proceedings against a dissolved partnership for years subsequent to dissolution were invalid. The AO's reliance on s.176 without issuing requisite notice and on s.189 was misplaced, since s.189 only facilitates assessment in the year of dissolution, not later years. As the firm did not exist in the impugned years, assessments framed therein were null and void. The assessment orders were quashed and all appeals by the assessee were allowed. en-us Fri, 10 Jan 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777236 ITAT held that reassessment proceedings against a dissolved partnership for years subsequent to dissolution were invalid. The AO's reliance on s.176 without issuing requisite notice and on s.189 was misplaced, since s.189 only facilitates assessment in the year of dissolution, not later years. As the firm did not exist in the impugned years, assessments framed therein were null and void. The assessment orders were quashed and all appeals by the assessee were allowed. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777236