Section 94 LIABILITY IN OTHER CASES

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..... such firm, association or family up to the date of such discontinuance may be determined as if no such discontinuance had taken place ; and every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall , notwithstanding such discontinuance, jointly and severally, be liable for the payment of tax and interest determined .....

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..... any period before its reconstitution. Dissolution of firm/AOP or partition of HUF [ Section 94(3) ]: The provisions of section 94(1) shall, so far as may be, apply where the taxable person, being a firm/AOP is dissolved or where the taxable person, being an HUF, has effected partition with respect to the business carried on by it and accordingly references in that sub- secti .....

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