https://www.taxtmi.com/caselaws?id=276733 Where a valid notice of demand has already been served on the basis of an assessment, an appellate order that merely reduces or confirms the assessment does not create a fresh and independent liability requiring a second notice under the Act. The phrase "in consequence of any order passed under or in pursuance of this Act" was treated as referring back to the original assessment as modified in appeal, not as mandating a new demand notice after every appellate order. On that basis, the assessee could be treated as in default without a further notice, and the penalty was sustained. en-us Mon, 10 Apr 1961 00:00:00 +0530 Fri, 16 Nov 2018 14:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276733 Where a valid notice of demand has already been served on the basis of an assessment, an appellate order that merely reduces or confirms the assessment does not create a fresh and independent liability requiring a second notice under the Act. The phrase "in consequence of any order passed under or in pursuance of this Act" was treated as referring back to the original assessment as modified in appeal, not as mandating a new demand notice after every appellate order. On that basis, the assessee could be treated as in default without a further notice, and the penalty was sustained. Case-Laws Income Tax Mon, 10 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276733