https://www.taxtmi.com/caselaws?id=49402 Proceeding against a receiver for recovery of income-tax arrears was permitted where the same person, Bibhuti Bhusan Sen, had again been appointed receiver and had been one of the assessees for the relevant assessment years. In those circumstances, the issue of proceeding against a later receiver who had not been assessed did not arise, and the broader construction of section 41(2) of the Indian Income-tax Act, 1922 was left undecided. The appeals succeeded. en-us Wed, 08 May 1963 00:00:00 +0530 Mon, 25 Aug 2014 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49402 Proceeding against a receiver for recovery of income-tax arrears was permitted where the same person, Bibhuti Bhusan Sen, had again been appointed receiver and had been one of the assessees for the relevant assessment years. In those circumstances, the issue of proceeding against a later receiver who had not been assessed did not arise, and the broader construction of section 41(2) of the Indian Income-tax Act, 1922 was left undecided. The appeals succeeded. Case-Laws Income Tax Wed, 08 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49402