1977 (1) TMI 62

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..... 1956 are directed against the order dated 29th Sep, 1975 in respect of assessment year 1969-70. The plea of the dealer is that the firm stood dissolved with effect from 23rd July, 1970 and, therefore, it is liable to tax. It is not disputed that in view of the recent decision of the High Court of Delhi in Civil Writ No. 122 of 1968, Smt. Janki Devi vs. Sales Tax Officer' decided on 17th November, .....

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..... 2 should not be accepted for the purpose of 1969-70. This position is no doubt true but I am of the view that there will be no use in reminding the case for 1969-70 for re-examination of an issue which the assessing authority had already categorically decided that the firm stood dissolved with effect from 23rd July, 1970. 4. In the above circumstances I allow the appeal and set aside the impugne .....

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