https://www.taxtmi.com/caselaws?id=276727 Where an appellate authority reduces the assessed income and corresponding tax liability, recovery cannot continue on the basis of the original demand notice and certificate. A demand founded on the earlier assessment ceases to match the modified liability, and the revenue must issue a fresh notice of demand reflecting the appellate order and the time allowed for payment. Without that fresh demand, the assessee cannot be treated as a defaulter, and coercive recovery on the old certificate is not justified. The HC therefore treated the recovery proceedings as illegal and granted writ relief. en-us Thu, 16 Apr 1959 00:00:00 +0530 Fri, 16 Nov 2018 14:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276727 Where an appellate authority reduces the assessed income and corresponding tax liability, recovery cannot continue on the basis of the original demand notice and certificate. A demand founded on the earlier assessment ceases to match the modified liability, and the revenue must issue a fresh notice of demand reflecting the appellate order and the time allowed for payment. Without that fresh demand, the assessee cannot be treated as a defaulter, and coercive recovery on the old certificate is not justified. The HC therefore treated the recovery proceedings as illegal and granted writ relief. Case-Laws Income Tax Thu, 16 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276727