https://www.taxtmi.com/caselaws?id=49511 Under the Excess Profits Tax Act, the business was treated as the unit of assessment, so notice served on the managing partner was sufficient even though the firm was said to have been dissolved before the assessment order; the assessment was therefore valid. For recovery, section 21 of the Excess Profits Tax Act read the reference to an assessee as a person to whose business the Act applied, and the assessed tax remained recoverable as an arrear through section 46 of the Income-tax Act, 1922; the appellant could accordingly be treated as an assessee in default. The assessment and recovery proceedings were upheld. en-us Wed, 21 Sep 1960 00:00:00 +0530 Tue, 02 Sep 2014 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49511 Under the Excess Profits Tax Act, the business was treated as the unit of assessment, so notice served on the managing partner was sufficient even though the firm was said to have been dissolved before the assessment order; the assessment was therefore valid. For recovery, section 21 of the Excess Profits Tax Act read the reference to an assessee as a person to whose business the Act applied, and the assessed tax remained recoverable as an arrear through section 46 of the Income-tax Act, 1922; the appellant could accordingly be treated as an assessee in default. The assessment and recovery proceedings were upheld. Case-Laws Income Tax Wed, 21 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49511