https://www.taxtmi.com/caselaws?id=39149 The High Court of Karnataka, in a judgment by Judge E. S. Venkataramaiah, upheld the legality of recovery proceedings against the sons and legal representatives of a deceased assessee without serving a notice of demand under section 156 of the Income-tax Act, 1961. The court emphasized the comprehensive code provided by the Act and Rules regarding the rights, liabilities, and remedies of legal representatives of a deceased defaulter. It ruled that the procedural requirements for recovering tax from legal representatives were met, dismissing the petitions and ruling in favor of the revenue without costs. en-us Fri, 01 Feb 1974 00:00:00 +0530 Tue, 13 Apr 2010 12:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39149 The High Court of Karnataka, in a judgment by Judge E. S. Venkataramaiah, upheld the legality of recovery proceedings against the sons and legal representatives of a deceased assessee without serving a notice of demand under section 156 of the Income-tax Act, 1961. The court emphasized the comprehensive code provided by the Act and Rules regarding the rights, liabilities, and remedies of legal representatives of a deceased defaulter. It ruled that the procedural requirements for recovering tax from legal representatives were met, dismissing the petitions and ruling in favor of the revenue without costs. Case-Laws Income Tax Fri, 01 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39149