https://www.taxtmi.com/caselaws?id=24855 Service of a demand notice is a precondition to recovery of income-tax arrears. Service under the applicable provisions requires proof of delivery to the assessee or a legally competent recipient, such as an authorised agent, manager, principal officer, or eligible adult family member. Postal acknowledgements that do not establish such delivery do not create a presumption of valid service. Consequently, recovery of the balance arrears could not proceed without proved service of demand notices. However, arrears admittedly payable for the relevant assessment years, as reduced through prior proceedings, remained recoverable from the decretal deposit. en-us Wed, 02 Dec 1987 00:00:00 +0530 Fri, 22 Jan 2010 17:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24855 Service of a demand notice is a precondition to recovery of income-tax arrears. Service under the applicable provisions requires proof of delivery to the assessee or a legally competent recipient, such as an authorised agent, manager, principal officer, or eligible adult family member. Postal acknowledgements that do not establish such delivery do not create a presumption of valid service. Consequently, recovery of the balance arrears could not proceed without proved service of demand notices. However, arrears admittedly payable for the relevant assessment years, as reduced through prior proceedings, remained recoverable from the decretal deposit. Case-Laws Income Tax Wed, 02 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24855