https://www.taxtmi.com/caselaws?id=374492 The court ruled in favor of the appellant, emphasizing the necessity of following proper procedure and providing the assessee with an opportunity before any disallowance and demand under Section 263 of the Income Tax Act, 1961 could be made. The court found that the condition imposed for payment before the completion of the assessment process by the Principal Commissioner was premature and not justified, highlighting the importance of raising a demand post disallowance by the Assessing Officer. Recovery could only be enforced upon the issuance of a demand following the disallowance process, and the court allowed the Writ Appeal, deleting the condition for payment as the recovery stage had not been reached. en-us Wed, 23 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 20:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374492 The court ruled in favor of the appellant, emphasizing the necessity of following proper procedure and providing the assessee with an opportunity before any disallowance and demand under Section 263 of the Income Tax Act, 1961 could be made. The court found that the condition imposed for payment before the completion of the assessment process by the Principal Commissioner was premature and not justified, highlighting the importance of raising a demand post disallowance by the Assessing Officer. Recovery could only be enforced upon the issuance of a demand following the disallowance process, and the court allowed the Writ Appeal, deleting the condition for payment as the recovery stage had not been reached. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374492