https://www.taxtmi.com/caselaws?id=7715 Amounts assessed and certified under the repealed Income-tax Act, 1922 could continue to be recovered after the Income-tax Act, 1961 came into force where liability had already crystallised against an unregistered firm or association of persons. The earlier notices of demand and certificates were treated as sufficient for recovery from the partners or members, so fresh individual notices or fresh certificates were not required merely because enforcement was later pursued against them. Section 297(2)(j) was read as preserving recovery of sums already payable under the repealed Act and permitting use of the recovery machinery in section 222 of the 1961 Act. en-us Mon, 09 Jun 1969 00:00:00 +0530 Tue, 17 Mar 2009 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7715 Amounts assessed and certified under the repealed Income-tax Act, 1922 could continue to be recovered after the Income-tax Act, 1961 came into force where liability had already crystallised against an unregistered firm or association of persons. The earlier notices of demand and certificates were treated as sufficient for recovery from the partners or members, so fresh individual notices or fresh certificates were not required merely because enforcement was later pursued against them. Section 297(2)(j) was read as preserving recovery of sums already payable under the repealed Act and permitting use of the recovery machinery in section 222 of the 1961 Act. Case-Laws Income Tax Mon, 09 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7715