https://www.taxtmi.com/caselaws?id=8283 The High Court emphasized the importance of specifying the amount due in a notice issued under section 226(3)(i) of the Income-tax Act, 1961 but did not categorically state that a notice without this specification is always invalid. The court highlighted the need for caution in exercising powers under section 226(3) and stressed that the notice should indicate the specific sum due to the assessee. The court found the affidavit filed by the petitioner to be insufficient and lacking clarity, not meeting the statutory requirements for challenging the notice. Recovery proceedings initiated without a recovery certificate were deemed jurisdictionally invalid, leading to the quashing of such proceedings. en-us Thu, 20 May 1971 00:00:00 +0530 Thu, 09 Apr 2009 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8283 The High Court emphasized the importance of specifying the amount due in a notice issued under section 226(3)(i) of the Income-tax Act, 1961 but did not categorically state that a notice without this specification is always invalid. The court highlighted the need for caution in exercising powers under section 226(3) and stressed that the notice should indicate the specific sum due to the assessee. The court found the affidavit filed by the petitioner to be insufficient and lacking clarity, not meeting the statutory requirements for challenging the notice. Recovery proceedings initiated without a recovery certificate were deemed jurisdictionally invalid, leading to the quashing of such proceedings. Case-Laws Income Tax Thu, 20 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8283