Law:

Section:

Section 222, read with section 156 of the Income-tax Act, 1961 - Collection and recovery of tax - Certificate proceedings - Assessment years 1954-55 to 1957-58, 1962-63 and 1966-67 - Whether certificate proceedings or recovery proceedings could not be impugned on ground that all legal representatives of deceased members of AOP had not been served with notice of demand- Held, yes - Certificate proceedings were initiated against an AOP by issuance of demand notices on said AOP - Petitioner who was member of said AOP challenged recovery proceedings on ground that notice of assessment must be served on all legal representatives - Whether when petitioner was being proceeded against both as legal representative of some of members of AOP as well as herself being a member of AOP, if that AOP had been served with notice of demand of assessment, then fact that subsequently notice of demand had not been served on all legal representatives of other members of association of persons would not vitiate certificate proceedings - Held, yes FACTS The revenue initiated certificate proceedings by issuing demand notices or recovery of taxes against an AOP. The petitioner who was the members of said AOP challenged the recovery proceedings in respect of the assessment years 1954-55 to 1957-58 and 1962-63 and 1966-67 on the ground that there was no demand notice served upon the petitioner or upon the assessee for initiating the proceedings for recovery of taxes. Secondly, that the notice of assessment must be served on all legal representatives and thirdly, that the recovery proceedings were barred by limitation in terms of section 231. HELD The position is well accepted that before the certificate proceedings can be initiated or steps taken for recovery of the dues, there must be notice of demand served. The question, therefore, was whether in the instant case the notice of demand had been served. It appeared that for the assessment year 1954-55, the assessment had been made under section 144 read with section 147(a) and the demand notice was served on the 24-3-1975, by personal service. For the assessment year 1955-56 to 1957-58 the position appeared to be the same and for the…

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