Liability under income tax

niket (self employed) (32 Points)

30 March 2020  
A company x was incorprate in 2005-06 . In income tax assesment of 2008 -09 liability was assessed of Rs 100000. In CIT A decision was in favour of assessee. In 2019 in high court revenue appeal was allowed. Meanwhile In 2015 company was converted in LLP. Now in 2019 whose liability arises company LLP or partners. LLP does not have asset?