https://www.taxtmi.com/caselaws?id=174691 Recovery proceedings for income-tax arrears were challenged on the ground that no notice of demand had been served before recovery action began. The Court found that the assessee had not challenged the assessments themselves, that the objection was raised only after substantial delay, and that the surrounding conduct and long course of proceedings supported the ordinary presumption that the demand notice had been issued with the assessment order. Although the department could not produce the old records, the belated denial of service was treated as insufficient to displace that presumption. The plea of invalid recovery for want of service of notice of demand was rejected. en-us Tue, 28 Sep 1982 00:00:00 +0530 Wed, 14 Oct 2015 17:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174691 Recovery proceedings for income-tax arrears were challenged on the ground that no notice of demand had been served before recovery action began. The Court found that the assessee had not challenged the assessments themselves, that the objection was raised only after substantial delay, and that the surrounding conduct and long course of proceedings supported the ordinary presumption that the demand notice had been issued with the assessment order. Although the department could not produce the old records, the belated denial of service was treated as insufficient to displace that presumption. The plea of invalid recovery for want of service of notice of demand was rejected. Case-Laws Income Tax Tue, 28 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174691