https://www.taxtmi.com/caselaws?id=36967 Recovery proceedings under the Income-tax Act were sustained where service of demand notices was proved by personal service and affixation after refusal or of effecting service. The objection that notices had to be served on all legal representatives failed because service on the assessee association was sufficient to initiate recovery. The challenge to the recovery certificates on the ground of defective issuance also failed, as the officer concerned was the competent assessing officer for the association. The limitation plea was rejected because the certificates were issued within the statutory period after demand. en-us Wed, 22 Jun 1977 00:00:00 +0530 Thu, 25 Mar 2010 16:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36967 Recovery proceedings under the Income-tax Act were sustained where service of demand notices was proved by personal service and affixation after refusal or of effecting service. The objection that notices had to be served on all legal representatives failed because service on the assessee association was sufficient to initiate recovery. The challenge to the recovery certificates on the ground of defective issuance also failed, as the officer concerned was the competent assessing officer for the association. The limitation plea was rejected because the certificates were issued within the statutory period after demand. Case-Laws Income Tax Wed, 22 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36967