https://www.taxtmi.com/caselaws?id=22771 Recovery certificates issued after an assessee's death cannot be enforced against legal representatives unless they are separately brought within the statutory default procedure, including service of demand and treatment as assessees in default, or an applicable exception permits continuation of an existing certificate. Corrected certificates cannot cure this defect where the original certificates were issued after death. However, an earlier writ decision upholding settlements and recoverability of dues operates as res judicata or constructive res judicata for issues already decided or which should have been raised earlier. Consequently, recovery under the disputed certificates fails, while the broader challenge to settled tax, penalty and interest liabilities remains barred to that extent. en-us Wed, 29 Aug 1990 00:00:00 +0530 Sat, 12 Dec 2009 18:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22771 Recovery certificates issued after an assessee's death cannot be enforced against legal representatives unless they are separately brought within the statutory default procedure, including service of demand and treatment as assessees in default, or an applicable exception permits continuation of an existing certificate. Corrected certificates cannot cure this defect where the original certificates were issued after death. However, an earlier writ decision upholding settlements and recoverability of dues operates as res judicata or constructive res judicata for issues already decided or which should have been raised earlier. Consequently, recovery under the disputed certificates fails, while the broader challenge to settled tax, penalty and interest liabilities remains barred to that extent. Case-Laws Income Tax Wed, 29 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22771