https://www.taxtmi.com/caselaws?id=6671 Income-tax recovery must proceed against the correct assessee, and proceedings addressed to an individual for tax assessed on a Hindu undivided family are without jurisdiction. A karta cannot be subjected to coercive recovery personally merely because he manages the family, since the liability remains that of the family as the taxable entity. After appellate reduction of the demand, the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act validates continuation of recovery on the basis of the original demand notice, so no fresh notice is required on that ground. A discrepancy in the sale proclamation amount did not by itself vitiate the proclamation or create invalidity. en-us Tue, 31 Aug 1965 00:00:00 +0530 Sun, 01 Feb 2009 05:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6671 Income-tax recovery must proceed against the correct assessee, and proceedings addressed to an individual for tax assessed on a Hindu undivided family are without jurisdiction. A karta cannot be subjected to coercive recovery personally merely because he manages the family, since the liability remains that of the family as the taxable entity. After appellate reduction of the demand, the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act validates continuation of recovery on the basis of the original demand notice, so no fresh notice is required on that ground. A discrepancy in the sale proclamation amount did not by itself vitiate the proclamation or create invalidity. Case-Laws Income Tax Tue, 31 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6671