https://www.taxtmi.com/caselaws?id=347411 The court allowed the petition, directing the department to delete the outstanding tax demand of Rs. 1,08,31,405 for the assessment year 2006-07. It was noted that no valid order of assessment, reassessment, or revision justified the demand, as the return had been accepted without scrutiny under section 143(1), resulting in a refund. The lack of supporting evidence led the court to accept the petitioner's argument and grant relief, with the option for the department to proceed lawfully if valid documentation was provided. en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 04 Sep 2017 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347411 The court allowed the petition, directing the department to delete the outstanding tax demand of Rs. 1,08,31,405 for the assessment year 2006-07. It was noted that no valid order of assessment, reassessment, or revision justified the demand, as the return had been accepted without scrutiny under section 143(1), resulting in a refund. The lack of supporting evidence led the court to accept the petitioner's argument and grant relief, with the option for the department to proceed lawfully if valid documentation was provided. Case-Laws Income Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347411