https://www.taxtmi.com/caselaws?id=289940 A second notice of demand issued after a valid assessment completed under default procedure was held valid, because it merely communicated the operative assessment and an earlier mistaken notice did not affect the underlying order. An appeal from refusal to reopen that assessment was confined to whether sufficient cause existed for reopening; once the application was rejected, the merits of the return did not have to be examined. The assessment and demand notices were therefore upheld, and the questions were answered against the assessee. en-us Mon, 07 Apr 1930 00:00:00 +0530 Mon, 31 Aug 2020 13:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289940 A second notice of demand issued after a valid assessment completed under default procedure was held valid, because it merely communicated the operative assessment and an earlier mistaken notice did not affect the underlying order. An appeal from refusal to reopen that assessment was confined to whether sufficient cause existed for reopening; once the application was rejected, the merits of the return did not have to be examined. The assessment and demand notices were therefore upheld, and the questions were answered against the assessee. Case-Laws Income Tax Mon, 07 Apr 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289940