https://www.taxtmi.com/caselaws?id=192391 A penalty for default in payment of income-tax under Section 46(1) of the Income-tax Act, 1922 is invalid unless the recovery order itself specifies the exact sum recoverable. A notice of demand under Section 29 can operate only where it follows a valid order under the Act, so a demand notice consequential to an incomplete penalty order is also invalid. The appeal framework under Section 30 reinforces that the penalty order must be complete and state the amount payable. On this reasoning, the penalty assessment and the consequential notice of demand could not be sustained. en-us Wed, 29 Aug 1951 00:00:00 +0530 Mon, 29 May 2017 16:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192391 A penalty for default in payment of income-tax under Section 46(1) of the Income-tax Act, 1922 is invalid unless the recovery order itself specifies the exact sum recoverable. A notice of demand under Section 29 can operate only where it follows a valid order under the Act, so a demand notice consequential to an incomplete penalty order is also invalid. The appeal framework under Section 30 reinforces that the penalty order must be complete and state the amount payable. On this reasoning, the penalty assessment and the consequential notice of demand could not be sustained. Case-Laws Income Tax Wed, 29 Aug 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192391