https://www.taxtmi.com/caselaws?id=787865 Whether a notice under section 148 can be validly issued in the name of a dissolved partnership firm: where the tax authority possessed on-record intimation of dissolution, PAN surrender and successor takeover before issuance, the notice in the name of the non-existent firm lacked legal foundation and consequent reassessment proceedings were quashed. The legal principle applied treats prior departmental knowledge and recorded substitution as defeating jurisdiction to issue a reassessment notice to the dissolved entity, requiring proceedings to be directed to or maintained against the proper successor instead. en-us Fri, 13 Feb 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787865 Whether a notice under section 148 can be validly issued in the name of a dissolved partnership firm: where the tax authority possessed on-record intimation of dissolution, PAN surrender and successor takeover before issuance, the notice in the name of the non-existent firm lacked legal foundation and consequent reassessment proceedings were quashed. The legal principle applied treats prior departmental knowledge and recorded substitution as defeating jurisdiction to issue a reassessment notice to the dissolved entity, requiring proceedings to be directed to or maintained against the proper successor instead. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787865