https://www.taxtmi.com/caselaws?id=276386 Whether a notice threatening recovery against partners is valid turns on statutory notice requirements: an assessment of an unregistered firm is distinct from assessment of partners, and recovery can only follow after a prescribed notice of demand is served on the person sought to be made liable. Because no prescribed notice was served on the partners, the prerequisites to treat them as in default and to initiate recovery were not met, and the impugned recovery notice is unenforceable against the partners. en-us Tue, 17 Feb 1959 00:00:00 +0530 Thu, 08 Nov 2018 15:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276386 Whether a notice threatening recovery against partners is valid turns on statutory notice requirements: an assessment of an unregistered firm is distinct from assessment of partners, and recovery can only follow after a prescribed notice of demand is served on the person sought to be made liable. Because no prescribed notice was served on the partners, the prerequisites to treat them as in default and to initiate recovery were not met, and the impugned recovery notice is unenforceable against the partners. Case-Laws Income Tax Tue, 17 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276386