https://www.taxtmi.com/caselaws?id=19114 Pending revision petitions challenging an assessment justified interim protection against coercive recovery, because the revisional authority had to consider whether the assessment under section 18(4) was completed before service of the pre-assessment notice. The Kerala HC declined to examine the merits of the writ contentions while the revisions remained pending, and instead restrained further recovery under the assessment order and revenue recovery notice. It also directed the revisional authority to dispose of the revision petitions within three months, leaving the substantive legality of the assessment to be decided in revision. en-us Thu, 06 Apr 1995 00:00:00 +0530 Wed, 04 Nov 2009 11:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19114 Pending revision petitions challenging an assessment justified interim protection against coercive recovery, because the revisional authority had to consider whether the assessment under section 18(4) was completed before service of the pre-assessment notice. The Kerala HC declined to examine the merits of the writ contentions while the revisions remained pending, and instead restrained further recovery under the assessment order and revenue recovery notice. It also directed the revisional authority to dispose of the revision petitions within three months, leaving the substantive legality of the assessment to be decided in revision. Case-Laws Income Tax Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19114