TMI Blog1987 (7) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... for the sales tax dues of a firm M/s. Ramu Engineering Works, which name the petitioner also bears. The assessment years are 1970-71 and 1971-72. According to the petitioner, there were series of dissolutions of firms and new firms came into existence as new entities and the last one is the petitioner and the assessee-firm is no longer in existence and the petitioner cannot be characterised as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question as to whether there was a dissolution of the assessee-firm in the eye of law, and the firms that came into existence subsequently, of course, bearing the very same name, are new firms and in any event, the petitioner could not be said to be a transferee of the business of the assessee-firm, requires consideration on an assessment of complex factual features. I do not think that this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the same, without putting the aspect of limitation if any, and shall consider it on merits, affording an opportunity to the petitioner to substantiate his case. Until the revision is disposed of, the impugned distraint order of the respondent shall not be prosecuted, subject to the condition the petitioner prefers the revision within the time reserved therefor in this order. Subject to the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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