1977 (1) TMI 62

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... respect of assessment year 1969-70. The plea of the dealer is that the firm stood dissolved with effect from 23rd July, 1970 and, therefore, it is liable to tax. It is not disputed that in view of the recent decision of the High Court of Delhi in Civil Writ No. 122 of 1968, Smt. Janki Devi vs. Sales Tax Officer' decided on 17th November, 1976 that a dissolved firm cannot be assessed to tax prior t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X