TMI BlogLiability in other casesX X X X Extracts X X X X X X X X Extracts X X X X ..... uch firm, association or family up to the date of such discontinuance may be determined as if no such discontinuance had taken place; and (b) every person who was at the time of such discontinuance, a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, be liable jointly and severally for the payment of tax and interest determined and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or, as the case may be, to partition. 11. Explanation.- For the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|