https://www.taxtmi.com/caselaws?id=260258 Income-tax recovery cannot be commenced against a separate legal entity that was not assessed for the relevant period and was never served with a notice of demand under section 156 of the Income-tax Act, 1961; in that situation, attachment and prohibitory orders are without jurisdiction. Liability arising from the erstwhile corporation's dues must also be traced to the statutory apportionment under the Andhra Pradesh Reorganisation Act, 2014, and not fastened on the petitioner merely because of prior payment history or a recovery certificate. The Court therefore quashed the recovery steps against the petitioner and left the revenue at liberty to proceed in accordance with law against the competent successor State for any apportioned liability. en-us Fri, 01 May 2015 00:00:00 +0530 Sat, 07 Nov 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260258 Income-tax recovery cannot be commenced against a separate legal entity that was not assessed for the relevant period and was never served with a notice of demand under section 156 of the Income-tax Act, 1961; in that situation, attachment and prohibitory orders are without jurisdiction. Liability arising from the erstwhile corporation's dues must also be traced to the statutory apportionment under the Andhra Pradesh Reorganisation Act, 2014, and not fastened on the petitioner merely because of prior payment history or a recovery certificate. The Court therefore quashed the recovery steps against the petitioner and left the revenue at liberty to proceed in accordance with law against the competent successor State for any apportioned liability. Case-Laws Income Tax Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260258