https://www.taxtmi.com/caselaws?id=28549 Demand notices cannot survive once the underlying assessment orders are set aside, because the notice loses its legal foundation and is unenforceable. In rectification proceedings giving effect to a recognised partition of a Hindu undivided family, tax liability must be apportioned among the members who become separately assessable, and notice must be served on all affected persons before liability is fixed. Notice only to the former karta is insufficient where he no longer represents the others. The consequential demand notices and rectification order were therefore liable to be quashed against the members not served with notice. en-us Thu, 10 Jul 1980 00:00:00 +0530 Tue, 23 Feb 2010 15:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28549 Demand notices cannot survive once the underlying assessment orders are set aside, because the notice loses its legal foundation and is unenforceable. In rectification proceedings giving effect to a recognised partition of a Hindu undivided family, tax liability must be apportioned among the members who become separately assessable, and notice must be served on all affected persons before liability is fixed. Notice only to the former karta is insufficient where he no longer represents the others. The consequential demand notices and rectification order were therefore liable to be quashed against the members not served with notice. Case-Laws Income Tax Thu, 10 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28549