https://www.taxtmi.com/caselaws?id=22724 Recovery proceedings cannot be sustained where the assessment forming their foundation has already been quashed. The Bombay High Court noted that once the underlying assessment order was set aside and further recovery steps pursuant to it were directed not to be taken, the demand lost its legal basis. In such circumstances, enforcement of the recovery notice against the petitioner could not continue because the demand depended entirely on a non-existent assessment. en-us Fri, 03 Aug 1990 00:00:00 +0530 Sat, 12 Dec 2009 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22724 Recovery proceedings cannot be sustained where the assessment forming their foundation has already been quashed. The Bombay High Court noted that once the underlying assessment order was set aside and further recovery steps pursuant to it were directed not to be taken, the demand lost its legal basis. In such circumstances, enforcement of the recovery notice against the petitioner could not continue because the demand depended entirely on a non-existent assessment. Case-Laws Income Tax Fri, 03 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22724