https://www.taxtmi.com/caselaws?id=283045 An assessing authority must give effect to an appellate order once it has modified the assessment, and cannot refuse implementation merely because a rectification application under section 154 is pending. Recovery action under section 226(3) based on that refusal is not sustainable. Where attachment notices and the underlying assessment are founded on non-compliance with the appellate order, they are liable to be quashed, and the tax liability must instead be recomputed in accordance with the appellate order. en-us Fri, 03 Apr 1998 00:00:00 +0530 Wed, 04 Sep 2019 16:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283045 An assessing authority must give effect to an appellate order once it has modified the assessment, and cannot refuse implementation merely because a rectification application under section 154 is pending. Recovery action under section 226(3) based on that refusal is not sustainable. Where attachment notices and the underlying assessment are founded on non-compliance with the appellate order, they are liable to be quashed, and the tax liability must instead be recomputed in accordance with the appellate order. Case-Laws Income Tax Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283045