V M JAMEEL AHMED Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioners are three of the four sons of one Abdul Rasheed who was a partner in the firm on which an assessment was made for the year 1962-63 the year preceding the dissolution of the firm. THE property of the father in the hands of the sons, is sought to be attached for the recovery of the tax arrears for that year.

(2.) THERE is no dispute about the fact that the father died in the year 1958 and he could not be, and was not a partner in the firm in the year for which the assessment was made. Though the taking of accounts stood postponed till the time of dissolution and the firm did not come to an end with the death of the father by reason of the terms of the partnership deed, that does not make a dead man a partner for the purpose of assessment and for recovery of tax arrears of the firm.