https://www.taxtmi.com/caselaws?id=167996 A communication issued by the SIB directing deposit of tax could not be enforced as a valid assessment order or recovery demand because it was admitted to be only for information. The competent assessing officer alone could carry out assessment proceedings and raise any demand after giving a reasonable opportunity of hearing. On that basis, the direction to deposit tax was set aside and no recovery could proceed under the impugned communication, while the assessing officer remained free to act in accordance with law. en-us Thu, 07 Jun 2012 00:00:00 +0530 Wed, 07 Jan 2015 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167996 A communication issued by the SIB directing deposit of tax could not be enforced as a valid assessment order or recovery demand because it was admitted to be only for information. The competent assessing officer alone could carry out assessment proceedings and raise any demand after giving a reasonable opportunity of hearing. On that basis, the direction to deposit tax was set aside and no recovery could proceed under the impugned communication, while the assessing officer remained free to act in accordance with law. Case-Laws VAT and Sales Tax Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167996