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1973 (4) TMI 8 - SC - Income TaxAssessment made long after the firm was dissolved - assessment was also made on a non-existing firm and that too without any notice to the interested person. Hence, in our opinion, the High Court was right in its conclusion that there was no valid assessment - Once we come to the conclusion that the assessment made on Mr. Sattler was not valid, it necessarily follows that Mrs. Sattler was not liable to discharge the alleged tax liability
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