https://www.taxtmi.com/caselaws?id=250649 The court held that the intimations issued under Section 154 of the Income-tax Act, 1961 were not valid notices of demand under Section 156. Instead, they were construed as show-cause notices, requiring the petitioner to respond within three weeks. The respondents were directed to consider the reply and issue a speaking order, ensuring compliance with procedural requirements under the Act and the Scheme. No coercive action was to be taken until this process was completed. The writ petitions were disposed of accordingly. en-us Thu, 31 Jul 2014 00:00:00 +0530 Thu, 21 Aug 2014 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250649 The court held that the intimations issued under Section 154 of the Income-tax Act, 1961 were not valid notices of demand under Section 156. Instead, they were construed as show-cause notices, requiring the petitioner to respond within three weeks. The respondents were directed to consider the reply and issue a speaking order, ensuring compliance with procedural requirements under the Act and the Scheme. No coercive action was to be taken until this process was completed. The writ petitions were disposed of accordingly. Case-Laws Income Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250649