https://www.taxtmi.com/caselaws?id=163988 Rectification of a revised assessment can operate as a fresh notice of demand where the assessing officer expressly amends the existing demand notice to reflect the revised demand. In that situation, a separate further notice is unnecessary, and recovery may proceed on the rectified demand notice. The absence of a new notice of demand is not a valid objection once the earlier notice has been formally rectified to incorporate the enhanced demand. If no stay is obtained, the assessee may be proceeded against as a defaulter on the basis of the rectified demand. en-us Wed, 11 Mar 2009 00:00:00 +0530 Sat, 15 Nov 2014 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163988 Rectification of a revised assessment can operate as a fresh notice of demand where the assessing officer expressly amends the existing demand notice to reflect the revised demand. In that situation, a separate further notice is unnecessary, and recovery may proceed on the rectified demand notice. The absence of a new notice of demand is not a valid objection once the earlier notice has been formally rectified to incorporate the enhanced demand. If no stay is obtained, the assessee may be proceeded against as a defaulter on the basis of the rectified demand. Case-Laws VAT and Sales Tax Wed, 11 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163988