https://www.taxtmi.com/caselaws?id=12187 The court set aside the demand under section 156 and directed verification of tax payment by recipients, emphasizing the importance of verifying tax payment. Due to significant delay and inaction by tax authorities, the court decided not to permit the Department to raise the demand again, concluding that proceedings under section 256(2) would not survive. The reference was returned unanswered, highlighting the failure to discharge the burden of proof by the assessee and the lack of action by the Inspecting Assistant Commissioner for over 20 years. en-us Thu, 28 Nov 2002 00:00:00 +0530 Thu, 18 Feb 2010 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12187 The court set aside the demand under section 156 and directed verification of tax payment by recipients, emphasizing the importance of verifying tax payment. Due to significant delay and inaction by tax authorities, the court decided not to permit the Department to raise the demand again, concluding that proceedings under section 256(2) would not survive. The reference was returned unanswered, highlighting the failure to discharge the burden of proof by the assessee and the lack of action by the Inspecting Assistant Commissioner for over 20 years. Case-Laws Income Tax Thu, 28 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12187