Single demand notice principle: advance-tax arrears may be shown separately but certificate proceedings can be withdrawn after assessment. The demand for a year must be a single notice showing total tax payable, with advance-tax arrears shown separately if necessary; certificate proceedings under section 222 already taken for advance-tax arrears may be withdrawn after regular assessment, but the taxpayer's liability for penalty or interest for non-payment of advance tax prior to the assessment demand remains enforceable. The Board's earlier instruction requiring continuation of certificate proceedings is cancelled.
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.
Single demand notice principle: advance-tax arrears may be shown separately but certificate proceedings can be withdrawn after assessment.
The demand for a year must be a single notice showing total tax payable, with advance-tax arrears shown separately if necessary; certificate proceedings under section 222 already taken for advance-tax arrears may be withdrawn after regular assessment, but the taxpayer's liability for penalty or interest for non-payment of advance tax prior to the assessment demand remains enforceable. The Board's earlier instruction requiring continuation of certificate proceedings is cancelled.
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