https://www.taxtmi.com/caselaws?id=28776 An individual partner or the heirs of a deceased partner cannot be subjected to coercive recovery of income-tax arrears when the tax recovery certificate is issued only in the name of the partnership firm. The Court applied the earlier Division Bench view that a person cannot be proceeded against unless the recovery certificate specifically names that person, and the Department must first obtain an appropriate certificate against the proposed defaulter before enforcing recovery. On that basis, recovery proceedings founded solely on a certificate against the firm were held unsustainable and were quashed. en-us Fri, 19 Mar 1982 00:00:00 +0530 Thu, 25 Feb 2010 15:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28776 An individual partner or the heirs of a deceased partner cannot be subjected to coercive recovery of income-tax arrears when the tax recovery certificate is issued only in the name of the partnership firm. The Court applied the earlier Division Bench view that a person cannot be proceeded against unless the recovery certificate specifically names that person, and the Department must first obtain an appropriate certificate against the proposed defaulter before enforcing recovery. On that basis, recovery proceedings founded solely on a certificate against the firm were held unsustainable and were quashed. Case-Laws Income Tax Fri, 19 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28776