https://www.taxtmi.com/caselaws?id=189910 A notice of demand under section 29 is valid only if preceded by a lawful order determining tax liability; where no such assessment order is shown to exist, the demand is without jurisdiction. Delay and alternative remedy did not defeat the writ challenge because the petitioner had not been supplied with the assessment order despite repeated requests, and the appellate remedy was therefore ineffective. Recovery proceedings founded on an invalid demand notice could not be sustained. The demand notice and consequential recovery action were quashed, and the respondents were restrained from acting on that demand. en-us Tue, 28 Feb 1961 00:00:00 +0530 Wed, 25 Jan 2017 15:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189910 A notice of demand under section 29 is valid only if preceded by a lawful order determining tax liability; where no such assessment order is shown to exist, the demand is without jurisdiction. Delay and alternative remedy did not defeat the writ challenge because the petitioner had not been supplied with the assessment order despite repeated requests, and the appellate remedy was therefore ineffective. Recovery proceedings founded on an invalid demand notice could not be sustained. The demand notice and consequential recovery action were quashed, and the respondents were restrained from acting on that demand. Case-Laws Income Tax Tue, 28 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189910