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Judgment Search Results Home > Cases Phrase: indian partnership act Sorted by: old Court: orissa Year: 1962 Page 1 of about 1 results (0.034 seconds)

Oct 23 1962 (HC)

Commissioner of Sales Tax Vs. Aurobindo Auto Service

Court : Orissa

Decided on : Oct-23-1962

Reported in : [1963]14STC46(Orissa)

..... served demand notice on shri b.c. patnaik, one of the partners. the assessment is in respect of the periods preceding the dissolution of the partnership and the discontinuance of the business.4. the opposite party appealed before the assistant commissioner but the appeal was dismissed summarily under rule 49 of the ..... right in holding that the notice in the instant case issued in the firm's name and served on one partner only after the dissolution of the partnership is illegal so as to vitiate the assessments made in pursuance of such notice.3. the relevant facts are as follows : the opposite party was ..... 30 i.t.r. 550 and r.n. bose v. manindra lal goswami [1958] 33 i.t.r. 435 dealing with section 44 of the indian income-tax act and on the observations of the allahabad high court in jagat behari tandon v. sales tax officer, etawah [1957] 8 s.t.c. 459, dealing with ..... .t.r. 739, which also dealt with the construction of old section 44 of the income-tax act. their lordships further pointed out that by virtue of that section, notwithstanding the dissolution of a registered partnership firm the assessment proceedings are liable to be continued against the firm as if it had not been ..... is therefore answered in the negative. the tribunal was not right in holding that the notice issued in the partnership's name and served on one of its partners, after the dissolution of the partnership, was illegal.9. the references are disposed of accordingly, but as there is no appearance for the other .....

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