https://www.taxtmi.com/caselaws?id=9896 Demand notices under the Assam Agricultural Income-tax Act, 1939 were upheld because the assessee did not show that the corresponding central income-tax assessments had actually been revised, rectified or set aside in a manner requiring reassessment under the Assam Act. The statutory link between central and agricultural-income assessments did not invalidate the demand on the basis of pending appellate proceedings alone. A separate challenge based on alleged refund claims for later assessment years also failed, as refund requires completion of the statutory refund process and a mere assertion of excess payment cannot defeat an earlier demand. en-us Wed, 09 Aug 2006 00:00:00 +0530 Tue, 20 Sep 2011 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9896 Demand notices under the Assam Agricultural Income-tax Act, 1939 were upheld because the assessee did not show that the corresponding central income-tax assessments had actually been revised, rectified or set aside in a manner requiring reassessment under the Assam Act. The statutory link between central and agricultural-income assessments did not invalidate the demand on the basis of pending appellate proceedings alone. A separate challenge based on alleged refund claims for later assessment years also failed, as refund requires completion of the statutory refund process and a mere assertion of excess payment cannot defeat an earlier demand. Case-Laws Income Tax Wed, 09 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9896