https://www.taxtmi.com/caselaws?id=58015 The judgment resolves a jurisdictional dispute concerning the assessment of a new partnership firm formed after the dissolution of an old partnership firm. The court determines that the new firm should be treated as a separate entity from the old firm for assessment purposes. It emphasizes the legal distinction between the two entities and rules that the Assessing Officer lacked jurisdiction over the new firm. As a result, the appeals by the assessee are allowed due to the jurisdictional deficiency in the assessment proceedings, rendering the entire process legally invalid. en-us Mon, 02 Dec 1991 00:00:00 +0530 Wed, 15 Dec 2010 18:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58015 The judgment resolves a jurisdictional dispute concerning the assessment of a new partnership firm formed after the dissolution of an old partnership firm. The court determines that the new firm should be treated as a separate entity from the old firm for assessment purposes. It emphasizes the legal distinction between the two entities and rules that the Assessing Officer lacked jurisdiction over the new firm. As a result, the appeals by the assessee are allowed due to the jurisdictional deficiency in the assessment proceedings, rendering the entire process legally invalid. Case-Laws Income Tax Mon, 02 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58015