https://www.taxtmi.com/caselaws?id=49403 Section 44 preserves the legal personality of a dissolved association for purposes of assessment, permitting Chapter IV assessment proceedings to be validly commenced and continued against the association after dissolution; accordingly an assessment under section 23(4) made after dissolution is not invalid for that reason. Notices addressed to the appropriate person for associations suffice to invoke the assessment machinery, and all persons who were members at the time of dissolution are jointly and severally liable for the tax determined by such an assessment; thus the assessment and member liability stand. en-us Wed, 20 Nov 1963 00:00:00 +0530 Mon, 25 Aug 2014 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49403 Section 44 preserves the legal personality of a dissolved association for purposes of assessment, permitting Chapter IV assessment proceedings to be validly commenced and continued against the association after dissolution; accordingly an assessment under section 23(4) made after dissolution is not invalid for that reason. Notices addressed to the appropriate person for associations suffice to invoke the assessment machinery, and all persons who were members at the time of dissolution are jointly and severally liable for the tax determined by such an assessment; thus the assessment and member liability stand. Case-Laws Income Tax Wed, 20 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49403