TMI Blog1973 (4) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... alid 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 - - - - - Dated:- 23-4-1973 - Judge(s) : K. S. HEGDE. and Y. V. CHANDRACHUD. JUDGMENT The judgment of the court was delivered by HEGDE J.--- This is an appeal by certificate. It arises fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment proceedings appears to have been given to Mr. Sattler. Some time after the assessment was made, Mr. Sattler died leaving behind him his widow, the respondent in this case, and a daughter. The widow and the daughter of Mr. Sattler inherited from him a half-share in a house property in Bangalore. It appears that Mr. Sattler's daughter had already settled down in New Zealand. After the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was made long after the firm was dissolved. By the time the assessments came to be made the partnership in question was no more in existence. Hence, Mr. Gandhi cannot be considered as the agent of Mr. Sattler for the purpose of income-tax assessment. The notice served on Mr. Gandhi cannot be considered as notice served on Mr. Sattler. The assessment was also made on a non-existing firm and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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