Notice of demand requires serving Form No.4 when tax, interest or penalty is payable following a Chapter VII order. Where any tax, interest or penalty becomes payable consequent to an order under Chapter VII of the Act, the Assessing Officer shall serve upon the assessee a notice of demand in Form No. 4 specifying the sum so payable.
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Provisions expressly mentioned in the judgment/order text.
Notice of demand requires serving Form No.4 when tax, interest or penalty is payable following a Chapter VII order.
Where any tax, interest or penalty becomes payable consequent to an order under Chapter VII of the Act, the Assessing Officer shall serve upon the assessee a notice of demand in Form No. 4 specifying the sum so payable.
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