https://www.taxtmi.com/caselaws?id=29264 Reassessment against court receivers as representative assessees was invalid where the receivers had not been appointed to receive income for the relevant prior periods, and reopening beyond the statutory period was also impermissible; the resulting demands were therefore unenforceable. Recovery under the Excess Profits Tax Act could not proceed without proof of service of the demand and assessment order on the assessee or an authorised recipient, so the recovery action was premature. The same principle applied to later income-tax demands: without service of the notice of demand and assessment orders, coercive recovery could not lawfully be enforced, and the assessee could challenge the assessments after lawful service. en-us Tue, 08 Apr 1980 00:00:00 +0530 Thu, 11 Mar 2010 17:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29264 Reassessment against court receivers as representative assessees was invalid where the receivers had not been appointed to receive income for the relevant prior periods, and reopening beyond the statutory period was also impermissible; the resulting demands were therefore unenforceable. Recovery under the Excess Profits Tax Act could not proceed without proof of service of the demand and assessment order on the assessee or an authorised recipient, so the recovery action was premature. The same principle applied to later income-tax demands: without service of the notice of demand and assessment orders, coercive recovery could not lawfully be enforced, and the assessee could challenge the assessments after lawful service. Case-Laws Income Tax Tue, 08 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29264