https://www.taxtmi.com/caselaws?id=348774 Proceedings for recovery or assessment were held unsustainable where the disputed amount was below the threshold in the applicable departmental circular and had already been paid with interest long ago. The circular dated 7 February 1992 applied to amounts below Rs. 25,000, and on that basis the proceedings ought not to have been initiated. The refusal to quash by the High Court was therefore found unsustainable, and the proceedings against the appellants were quashed. en-us Fri, 21 Jul 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348774 Proceedings for recovery or assessment were held unsustainable where the disputed amount was below the threshold in the applicable departmental circular and had already been paid with interest long ago. The circular dated 7 February 1992 applied to amounts below Rs. 25,000, and on that basis the proceedings ought not to have been initiated. The refusal to quash by the High Court was therefore found unsustainable, and the proceedings against the appellants were quashed. Case-Laws Income Tax Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348774