https://www.taxtmi.com/caselaws?id=7954 Service of assessment and demand notices addressed to a firm and served on a person treated as its authorised agent or partner was held valid service on the firm where the firm acted on those notices in assessment and appeal proceedings. Once valid demand was served and the tax remained unpaid, the partner could be proceeded against personally for recovery on the basis of joint and several liability for firm debts, including by coercive recovery measures such as arrest. The challenge to attachment of Hindu undivided family property was left undecided. en-us Mon, 02 Mar 1970 00:00:00 +0530 Thu, 26 Mar 2009 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7954 Service of assessment and demand notices addressed to a firm and served on a person treated as its authorised agent or partner was held valid service on the firm where the firm acted on those notices in assessment and appeal proceedings. Once valid demand was served and the tax remained unpaid, the partner could be proceeded against personally for recovery on the basis of joint and several liability for firm debts, including by coercive recovery measures such as arrest. The challenge to attachment of Hindu undivided family property was left undecided. Case-Laws Income Tax Mon, 02 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7954