https://www.taxtmi.com/caselaws?id=8617 Certificate recovery proceedings could not continue once the underlying ex parte assessment had been set aside and remitted for fresh assessment, because no subsisting valid demand remained; recovery could proceed only after a fresh valid assessment and demand. In contrast, the deceased assessee provision was applied to permit proceedings against the heirs without a fresh notice, on the footing that notice under section 34(1A) incorporated the requirements of section 22. The assessment challenge was also held not maintainable under article 226 where statutory appellate remedies had already been pursued and the objection was not taken at the proper stage. en-us Thu, 25 Feb 1971 00:00:00 +0530 Fri, 08 May 2009 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8617 Certificate recovery proceedings could not continue once the underlying ex parte assessment had been set aside and remitted for fresh assessment, because no subsisting valid demand remained; recovery could proceed only after a fresh valid assessment and demand. In contrast, the deceased assessee provision was applied to permit proceedings against the heirs without a fresh notice, on the footing that notice under section 34(1A) incorporated the requirements of section 22. The assessment challenge was also held not maintainable under article 226 where statutory appellate remedies had already been pursued and the objection was not taken at the proper stage. Case-Laws Income Tax Thu, 25 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8617