https://www.taxtmi.com/caselaws?id=168565 A demand described as falling under Section 23(4) did not, by that label alone, exclude appellate scrutiny; the right of appeal remained available where the true nature of the assessment was in dispute. After a final assessment had become complete, the Income-tax Officer could reopen it only through the statutory mechanisms for reassessment or rectification within the prescribed limits; a later super-tax demand issued outside those limits was without authority and invalid, and administrative direction could not enlarge that power. en-us Thu, 07 Apr 1938 00:00:00 +0530 Thu, 12 Mar 2015 16:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168565 A demand described as falling under Section 23(4) did not, by that label alone, exclude appellate scrutiny; the right of appeal remained available where the true nature of the assessment was in dispute. After a final assessment had become complete, the Income-tax Officer could reopen it only through the statutory mechanisms for reassessment or rectification within the prescribed limits; a later super-tax demand issued outside those limits was without authority and invalid, and administrative direction could not enlarge that power. Case-Laws Income Tax Thu, 07 Apr 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168565