https://www.taxtmi.com/caselaws?id=205152 The court dismissed the Writ Petition challenging a tax demand notice for two assessment years. The petitioner's argument that the tax amount was unjustified after the cancellation of a penalty was rejected. The court clarified that the cancellation only applied to the penalty, not the tax liability. Despite a significant reduction in tax liability by the appellate authority, the petitioner did not appeal further, making the appellate order final. As the petitioner failed to challenge the tax liability properly, the court upheld the demand, emphasizing the lack of legal merit in the challenge against the tax liability. en-us Mon, 12 Jul 2010 00:00:00 +0530 Mon, 05 Sep 2011 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205152 The court dismissed the Writ Petition challenging a tax demand notice for two assessment years. The petitioner's argument that the tax amount was unjustified after the cancellation of a penalty was rejected. The court clarified that the cancellation only applied to the penalty, not the tax liability. Despite a significant reduction in tax liability by the appellate authority, the petitioner did not appeal further, making the appellate order final. As the petitioner failed to challenge the tax liability properly, the court upheld the demand, emphasizing the lack of legal merit in the challenge against the tax liability. Case-Laws Income Tax Mon, 12 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205152