The respondent denied his liability on the ground that he ceased to be a partner long ago, that there was a change in the companystitution of the firm after his retirement and that such re constituted partnership alone is responsible for paying the said arrears.
For the two accounting years relevant to the said assessment years, accounts were duly made up by the partners and the share of profits due to the respondent paid to him before him retirements.
The Madras High Court had held that he is number.
The Income Tax Officer did number agree with the respondents companytentions.
On February 23, 1972, the Income Tax Officer sent a companymunication to the respondent that in respect of the arrears of tax due from the firm for the aforesaid assessment years, he too is jointly and severally liable along with the other partners inasmuch as he was a partner of the firm during the relevant occurring years.
He retired therefrom on April 19, 1963.
On his retirement, the firm was companytinued by taking in two new partners.
The Revenue is disputing the companyrectness of that holding The respondent assessee was a partner in the firm, Sannanna Chettiar and Sons.
Recovery proceedings were initiated and the respondents properties attached, whereupon he approached the Madras High Court by way of two writ petitions.
The sad firm too was dissolved with effect from April 12, 1972.
The assessments for the Assessment Years 1962 63 and 1963 64 were companypeted on March 25, 1967 and March 29, 1968.
P.JEEVAN REDDY, J. The question in these appeals is whether an erstwhile partner is liable to pay the tax arrears due from the partnership firm pretaning to the period when he was partner.
