https://www.taxtmi.com/caselaws?id=37218 Recovery under the Income-tax Act can proceed only after assessment, service of a valid notice of demand under section 156, default in payment, and initiation of proceedings under section 222 and the Second Schedule. The Karnataka HC treated the term "defaulter" as referring to the assessee named in the recovery certificate, and held that a person who is only a partner cannot be proceeded against unless he was assessed and served with the statutory demand. As the certificate named the firm and the petitioner was not shown to have been served as the assessee in default, the recovery proceedings and notice of demand were without authority of law and liable to be quashed. en-us Wed, 07 Nov 1979 00:00:00 +0530 Sat, 27 Mar 2010 15:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37218 Recovery under the Income-tax Act can proceed only after assessment, service of a valid notice of demand under section 156, default in payment, and initiation of proceedings under section 222 and the Second Schedule. The Karnataka HC treated the term "defaulter" as referring to the assessee named in the recovery certificate, and held that a person who is only a partner cannot be proceeded against unless he was assessed and served with the statutory demand. As the certificate named the firm and the petitioner was not shown to have been served as the assessee in default, the recovery proceedings and notice of demand were without authority of law and liable to be quashed. Case-Laws Income Tax Wed, 07 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37218