https://www.taxtmi.com/caselaws?id=22281 Service of reassessment notices on an interim official receiver appointed in insolvency proceedings for a Hindu undivided family was treated as valid service where the receiver had full powers of administration over the family estate. The court noted that service of notice is a condition precedent to valid reassessment, but the statutory mode of service permitted delivery to the manager or adult member of an HUF, and the receiver was competent to receive notices on the family's behalf. The notices were also found to have been passed on to the assessee, which filed returns and participated in the proceedings. Reassessment was therefore upheld. en-us Tue, 04 Dec 1990 00:00:00 +0530 Tue, 08 Dec 2009 16:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22281 Service of reassessment notices on an interim official receiver appointed in insolvency proceedings for a Hindu undivided family was treated as valid service where the receiver had full powers of administration over the family estate. The court noted that service of notice is a condition precedent to valid reassessment, but the statutory mode of service permitted delivery to the manager or adult member of an HUF, and the receiver was competent to receive notices on the family's behalf. The notices were also found to have been passed on to the assessee, which filed returns and participated in the proceedings. Reassessment was therefore upheld. Case-Laws Income Tax Tue, 04 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22281