1. This writ petition is directed against the assessment order dated January 13, 1969, made by the Income Tax Officer, Assessment No. 3, Bangalore (first respondent), and the order dated April 18, 1970, made by the third respondent - Commissioner of Income Tax.

2. There was a firm styled as "K. Shivappa and Sons". That consisted of six partners. The petitioner was one of the partners of the said firm. The firm was dissolved on March 31, 1968, the intimation of which was given to the Income Tax officer. After the dissolution of the firm, the Income Tax Officer had issued a notice under section 139 of the Income Tax Act, 1961, on July 8, 1968, to one K. L. Mohan, who was one of the partners of the firm.

3. The main contention of Sri B. V. Katageri, the learned counsel for the petitioner, was that after the dissolution of the firm, notices ought to have been served on all the partners of the partners, the assessment made is not valid and the same cannot be enforced against the petitioner.

4. In our opinion, there is no substance in that ground. Sub-section (2) of section 283 of the Income Tax Act, 1961, is an effective answer to the contention raised by the learned counsel. Th