https://www.taxtmi.com/caselaws?id=15725 Section 23 of the Agricultural Income-tax Act, 1950 permits recovery of agricultural tax arrears from a transferee where the transferor cannot be reached and the tax cannot be realised from the transferor. The Kerala HC accepted that the transferor could not be traced and upheld fastening liability on the transferee. It further held that the transferee could not reopen the transferor's assessment or question the demand notices on maintainability grounds, and the notices were within limitation. The revenue recovery notices were therefore valid and the transferee's challenge failed. en-us Wed, 07 Oct 1998 00:00:00 +0530 Thu, 27 Aug 2009 13:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15725 Section 23 of the Agricultural Income-tax Act, 1950 permits recovery of agricultural tax arrears from a transferee where the transferor cannot be reached and the tax cannot be realised from the transferor. The Kerala HC accepted that the transferor could not be traced and upheld fastening liability on the transferee. It further held that the transferee could not reopen the transferor's assessment or question the demand notices on maintainability grounds, and the notices were within limitation. The revenue recovery notices were therefore valid and the transferee's challenge failed. Case-Laws Income Tax Wed, 07 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15725