https://www.taxtmi.com/caselaws?id=6454 Recovery proceedings against legal representatives were treated as valid where the authority to recover tax dues existed, even though the notices cited an incorrect provision and part of the demand arose under earlier enactments. The Court noted that recovery notices were only preliminary steps and that the statutory scheme permitted use of the corresponding recovery machinery, including procedures traceable to the Travancore enactment where applicable. The attachment was also not void merely because some demand certificates were issued after the assessee's death or because title and other factual objections were raised; those objections had to be pursued through the prescribed objection procedure in the recovery process. en-us Fri, 05 Sep 1975 00:00:00 +0530 Mon, 02 Nov 2015 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6454 Recovery proceedings against legal representatives were treated as valid where the authority to recover tax dues existed, even though the notices cited an incorrect provision and part of the demand arose under earlier enactments. The Court noted that recovery notices were only preliminary steps and that the statutory scheme permitted use of the corresponding recovery machinery, including procedures traceable to the Travancore enactment where applicable. The attachment was also not void merely because some demand certificates were issued after the assessee's death or because title and other factual objections were raised; those objections had to be pursued through the prescribed objection procedure in the recovery process. Case-Laws Income Tax Fri, 05 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6454