2004 (3) TMI 45

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..... e, the period of that assessment year is prior to the date of dissolution of the firm - The petitioner is liable to pay income-tax dues atleast regarding the period till the date he was a partner in the firm. Hence, there is no illegality in the impugned demand. – Further, A statute overrides a contract. Hence, if there is a statutory liability on someone to pay certain dues he cannot enter into a .....

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..... ved on July 15, 1981. In paragraph 3 of the writ petition it is stated that the impugned demand is for the assessment years 1981-82 and 1982-83. The assessment year 1981-82 corresponds to the financial year April 1, 1980, to March 31, 1981. Hence, the period of that assessment year is prior to the date of dissolution of the firm. As regards the assessment year 1982-83 this corresponds to the fin .....

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