https://www.taxtmi.com/caselaws?id=11983 Demand notices issued after settlement proceedings were treated as consequential to the Settlement Commission's order, because tax and interest had already been determined under the settlement. The earlier communication from the Assessing Officer was only an intimation of tax payable and not a demand notice. The challenge to quash the impugned notices failed because they were issued pursuant to the settlement order, and any objection that the notices did not conform to that order required factual verification. The petitioners were nevertheless left free to seek rectification if any mistake existed in the notices. en-us Wed, 18 Dec 2002 00:00:00 +0530 Sun, 14 Feb 2010 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11983 Demand notices issued after settlement proceedings were treated as consequential to the Settlement Commission's order, because tax and interest had already been determined under the settlement. The earlier communication from the Assessing Officer was only an intimation of tax payable and not a demand notice. The challenge to quash the impugned notices failed because they were issued pursuant to the settlement order, and any objection that the notices did not conform to that order required factual verification. The petitioners were nevertheless left free to seek rectification if any mistake existed in the notices. Case-Laws Income Tax Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11983