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2020 (4) TMI 454 - HC - Income TaxJoint and several liability of partners for tax payable by firm - legality and validity of order passed u/s 188A directing to make payment of the tax arrears as mentioned in the order - HELD THAT:- When learned counsel for the petitioner pointed out the anomaly, Mr. Walve, learned standing counsel submitted on the basis of the instructions received from respondent No.1 who is present in the Court that there is no demand payable by the firm for the assessment years 2011-12 and 2012-13 and consequently, question of raising of any demand against the petitioner does not arise. Further, petitioner having retired as partner of the firm with effect from 31.03.2012 raising any demand against the petitioner for assessment year 2013-14 and onwards also does not arise. - Notice quahsed.
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