Service of Demand Notice Mandatory Before Recovery u/s 156 of Income Tax Act. https://www.taxtmi.com/highlights?id=6408 Assessee in default u/s 220 – Recovery - The use of the term 'shall' in section 156 implies that service of demand notice is mandatory before initiating recovery proceedings and constitutes foundation of subsequent recovery proceedings. - HC en-us Mon, 07 Jan 2013 17:26:51 +0530 Mon, 07 Jan 2013 17:26:51 +0530 TaxTMI RSS Generator Service of Demand Notice Mandatory Before Recovery u/s 156 of Income Tax Act. https://www.taxtmi.com/highlights?id=6408 Assessee in default u/s 220 – Recovery - The use of the term 'shall' in section 156 implies that service of demand notice is mandatory before initiating recovery proceedings and constitutes foundation of subsequent recovery proceedings. - HC Highlights Income Tax Mon, 07 Jan 2013 17:26:51 +0530 https://www.taxtmi.com/highlights?id=6408