https://www.taxtmi.com/caselaws?id=276386 A final pre-Constitution assessment order could not be reopened, quashed, or indirectly nullified in writ jurisdiction, and the concluded order was left undisturbed. Recovery proceedings against former partners were not maintainable without serving each of them with the statutory notice of demand required under the Income-tax Act, even if liability was said to extend to them. The assessment had been made on the firm, but enforcement against persons not named as assessees could not lawfully begin without compliance with the statutory notice requirement. Relief was therefore limited to restraining recovery under the impugned demand notice. 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 A final pre-Constitution assessment order could not be reopened, quashed, or indirectly nullified in writ jurisdiction, and the concluded order was left undisturbed. Recovery proceedings against former partners were not maintainable without serving each of them with the statutory notice of demand required under the Income-tax Act, even if liability was said to extend to them. The assessment had been made on the firm, but enforcement against persons not named as assessees could not lawfully begin without compliance with the statutory notice requirement. Relief was therefore limited to restraining recovery under the impugned demand notice. Case-Laws Income Tax Tue, 17 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276386