Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Page of 4809
Press 'Enter' after typing page number.
5201 to 5220 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A High Court held that recovery proceedings for tax demand cannot be maintained unless the foundational assessment order and notice of demand exist and have been served on the assessee. Where the respondents admitted that the assessment records were untraceable and there was no material showing service of the order or demand particulars, no enforceable demand arose, so the recovery notices and portal demand were quashed. The Court also held that, absent service of the assessment order with the demand notice, interest could not be levied and the assessee could not be treated as in default for that period, even if the order is later traced.
A High Court held that recovery proceedings for tax demand cannot be maintained unless the foundational assessment order and notice of demand exist and have been served on the assessee. Where the respondents admitted that the assessment records were untraceable and there was no material showing service of the order or demand particulars, no enforceable demand arose, so the recovery notices and portal demand were quashed. The Court also held that, absent service of the assessment order with the demand notice, interest could not be levied and the assessee could not be treated as in default for that period, even if the order is later traced.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
