notice when family is disrupted or firm, etc., is dissolved.
283. (1) After a finding of total partition has
been recorded by the 76[Assessing] Officer under section 171 in respect of any Hindu family, notices
under this Act in respect of the income of the Hindu family shall be served on
the person who was the last manager of the Hindu family, or, if such person is
dead, then on all adults who were members of the Hindu family immediately
before the partition.
(2) Where a
firm or other association of persons is dissolved, notices under this Act in
respect of the income of the firm or association may be served on any person
who was a partner (not being a minor) or member of the association, as the case
may be, immediately before its dissolution.