https://www.taxtmi.com/caselaws?id=39720 Pre-Constitution assessment orders could be challenged in writ only if they were void ab initio or non est; mere illegality or defect was insufficient to stop enforcement. Where no order under section 25A had been made, the Hindu family was treated as continuing as a Hindu undivided family for tax purposes, and receivers managing its property were assessable under section 41 as representing that family. Recovery from family members was not invalid merely because the income had been received by receivers, the limitation plea was not entertained on a fresh factual basis, and the penalty provisions were held applicable with section 9(3) inapplicable. en-us Mon, 22 Apr 1974 00:00:00 +0530 Mon, 19 Apr 2010 18:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39720 Pre-Constitution assessment orders could be challenged in writ only if they were void ab initio or non est; mere illegality or defect was insufficient to stop enforcement. Where no order under section 25A had been made, the Hindu family was treated as continuing as a Hindu undivided family for tax purposes, and receivers managing its property were assessable under section 41 as representing that family. Recovery from family members was not invalid merely because the income had been received by receivers, the limitation plea was not entertained on a fresh factual basis, and the penalty provisions were held applicable with section 9(3) inapplicable. Case-Laws Income Tax Mon, 22 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39720