Service of notice when family is disrupted or firm, etc., is dissolved.283.
(1) After a finding of total partition has been recorded by the 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.