https://www.taxtmi.com/caselaws?id=273190 Section 29 of the Income-tax Act, 1922 did not prescribe any express limitation period for service of a demand notice, and the prescribed form could not be used to read an implied time bar into the statute. The court treated the notice as valid where assessment proceedings had caused delay and the assessee had already received earlier intimation of the assessed amount. On those facts, the later formal demand was issued within a reasonable time and was not time-barred, so the assessee could not resist payment on the ground of delay. en-us Mon, 08 Jun 1925 00:00:00 +0530 Mon, 11 Jun 2018 11:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273190 Section 29 of the Income-tax Act, 1922 did not prescribe any express limitation period for service of a demand notice, and the prescribed form could not be used to read an implied time bar into the statute. The court treated the notice as valid where assessment proceedings had caused delay and the assessee had already received earlier intimation of the assessed amount. On those facts, the later formal demand was issued within a reasonable time and was not time-barred, so the assessee could not resist payment on the ground of delay. Case-Laws Income Tax Mon, 08 Jun 1925 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273190