https://www.taxtmi.com/caselaws?id=148585 The Court quashed the recovery proceedings initiated based on assessment orders that were superseded by appellate orders partially reducing the tax liability for a partnership firm. Fresh notices of demand for the reduced tax liability were required after the quashing of the initial recovery proceeding. Recovery proceedings based on original appellate orders, subsequently reduced in revision, were deemed invalid. The Court emphasized the necessity of issuing a fresh notice of demand when tax liability is reduced in revision. The doctrine of merger was found inapplicable due to the continuous reduction in tax liability, leading to the quashing of recovery proceedings for certain years while upholding it for the remaining year without revision application. en-us Tue, 13 Aug 1968 00:00:00 +0530 Tue, 30 Apr 2013 16:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148585 The Court quashed the recovery proceedings initiated based on assessment orders that were superseded by appellate orders partially reducing the tax liability for a partnership firm. Fresh notices of demand for the reduced tax liability were required after the quashing of the initial recovery proceeding. Recovery proceedings based on original appellate orders, subsequently reduced in revision, were deemed invalid. The Court emphasized the necessity of issuing a fresh notice of demand when tax liability is reduced in revision. The doctrine of merger was found inapplicable due to the continuous reduction in tax liability, leading to the quashing of recovery proceedings for certain years while upholding it for the remaining year without revision application. Case-Laws VAT and Sales Tax Tue, 13 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148585