https://www.taxtmi.com/caselaws?id=5103 Section 226(3) is described as an independent recovery mechanism that can be used to recover liabilities preserved under section 297(2)(j), without any requirement that the assessee must first be in default. The text also states that a notice under section 226(3) is not premature where tax and penalty have already been assessed and demanded, even if the payment period has not expired. On section 220(6), it notes that a challenge to the exercise of discretion must be supported by specific particulars of arbitrariness or caprice; absent such pleadings, no defect was established. The notice was upheld in the source text. en-us Fri, 06 Sep 1968 00:00:00 +0530 Mon, 11 Aug 2014 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5103 Section 226(3) is described as an independent recovery mechanism that can be used to recover liabilities preserved under section 297(2)(j), without any requirement that the assessee must first be in default. The text also states that a notice under section 226(3) is not premature where tax and penalty have already been assessed and demanded, even if the payment period has not expired. On section 220(6), it notes that a challenge to the exercise of discretion must be supported by specific particulars of arbitrariness or caprice; absent such pleadings, no defect was established. The notice was upheld in the source text. Case-Laws Income Tax Fri, 06 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5103