Notice of demand required where tax, interest or penalty arises from an assessment order; must be served in Form 1 specifying the amount. Where tax, interest or penalty is payable as a consequence of an order under the Black Money Act, the Assessing Officer must serve a notice of demand in Form 1 specifying the sum payable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notice of demand required where tax, interest or penalty arises from an assessment order; must be served in Form 1 specifying the amount.
Where tax, interest or penalty is payable as a consequence of an order under the Black Money Act, the Assessing Officer must serve a notice of demand in Form 1 specifying the sum payable.
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