https://www.taxtmi.com/caselaws?id=276130 Under the Excess Profits Tax Act, assessment had to be initiated by valid notice to a legally existing person liable to tax, because the liability was imposed on the person and not on the business as an abstract entity. Service on a manager or adult male member of a Hindu undivided family was permissible only while the family continued as a joint unit; once the family had already been disrupted and ceased to exist, there was no statutory machinery to serve notice or assess the discontinued unit. Proceedings begun after such disruption were therefore not valid in law. en-us Tue, 13 Mar 1951 00:00:00 +0530 Tue, 30 Oct 2018 17:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276130 Under the Excess Profits Tax Act, assessment had to be initiated by valid notice to a legally existing person liable to tax, because the liability was imposed on the person and not on the business as an abstract entity. Service on a manager or adult male member of a Hindu undivided family was permissible only while the family continued as a joint unit; once the family had already been disrupted and ceased to exist, there was no statutory machinery to serve notice or assess the discontinued unit. Proceedings begun after such disruption were therefore not valid in law. Case-Laws Income Tax Tue, 13 Mar 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276130