https://www.taxtmi.com/caselaws?id=8492 Income-tax recovery notices may be challenged in writ proceedings only for lack or excess of jurisdiction; disputes over the demanded amount or notice particulars concern merits and do not invalidate a notice issued by a competent authority to enforce a final assessment. Natural justice is satisfied where the assessee had notice of demand proceedings and effective opportunities to contest liability, including during reassessment, with evidence recorded and cross-examination. On these principles, the recovery action remained valid and writ relief was unavailable. en-us Mon, 01 Nov 1971 00:00:00 +0530 Mon, 27 Apr 2009 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8492 Income-tax recovery notices may be challenged in writ proceedings only for lack or excess of jurisdiction; disputes over the demanded amount or notice particulars concern merits and do not invalidate a notice issued by a competent authority to enforce a final assessment. Natural justice is satisfied where the assessee had notice of demand proceedings and effective opportunities to contest liability, including during reassessment, with evidence recorded and cross-examination. On these principles, the recovery action remained valid and writ relief was unavailable. Case-Laws Income Tax Mon, 01 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8492