https://www.taxtmi.com/caselaws?id=24855 Service of a notice of demand is treated as a prerequisite to recovery of income-tax arrears as a recoverable debt, and mere acknowledgements did not prove valid service on the assessees or any person legally authorised to receive notice. The article also notes that service under the governing provision requires delivery to the assessee or a competent recipient such as an authorised agent, manager, principal officer, or adult family member. Despite the defective service, the reduced arrears for 1962-63 and 1963-64 remained payable and were stated to be recoverable from the decretal deposit as income-tax dues. 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 notice of demand is treated as a prerequisite to recovery of income-tax arrears as a recoverable debt, and mere acknowledgements did not prove valid service on the assessees or any person legally authorised to receive notice. The article also notes that service under the governing provision requires delivery to the assessee or a competent recipient such as an authorised agent, manager, principal officer, or adult family member. Despite the defective service, the reduced arrears for 1962-63 and 1963-64 remained payable and were stated to be recoverable from the decretal deposit as income-tax dues. Case-Laws Income Tax Wed, 02 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24855