Indian Kanoon - Search engine for Indian Law

It was contended that after the firm had been dissolved it became non-existent and there could be no assessment of income in the hands of a nonexistent person or entity. When this point was raised, a preliminary objection was taken by learned counsel for the department that the order of assessment having been passed on 22-2-1949, before the Constitution came into force, this Court could not go into the validity of that order in exercise of its powers under Article 226 of the Constitution. It was urged that the order had attained finality before the Constitution came into force, and consequently this Court could not now exercise its powers to vacate that order.