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TMI Blog1966 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... . H. BEG., S. C. MANCHANDA. JUDGMENT The judgment of the court was delivered by MANCHANDA J. - This is a case stated under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act). The question referred is : "Whether, on the facts and in the circumstances of the case, the assessments made on the firm for the assessment years 1953-54 and 1954-55 after its disso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for registration under section 26A of the Act signed by Puran Chand Gupta, Nand Kishore Gupta and Sita Ram as partners was filed on 26th February, 1953, but no application was filed for 1954-55. For the assessment year 1953-54, notices under sections 22(3) and 23(2) of the Act were issued to the address of Messrs. Nand Kishore Sita Ram but were not complied and the assessment was completed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssolved firm provided notice was served on a partner thereof. Hence this reference at the instance of the assessee. The question referred now stands concluded by three decisions of the Supreme Court. In C. A. Abraham v. Commissioner of Income-tax it was held, applying the provisions of section 44 of the Act, "that the assessment proceedings may be commenced and continued against a firm of which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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