https://www.taxtmi.com/caselaws?id=23530 The court quashed the demand notice for the assessment year 1985-86 due to the pending application under section 143(2), holding that as long as the application is pending, the assessee cannot be deemed a defaulter. However, the demand for the assessment year 1984-85 was upheld as no objection was filed. The court stressed the need to dispose of pending applications before initiating recovery proceedings and clarified the significance of the second proviso to section 143(2) in determining default status and enforcement of payment. en-us Wed, 21 Feb 1990 00:00:00 +0530 Mon, 21 Dec 2009 15:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23530 The court quashed the demand notice for the assessment year 1985-86 due to the pending application under section 143(2), holding that as long as the application is pending, the assessee cannot be deemed a defaulter. However, the demand for the assessment year 1984-85 was upheld as no objection was filed. The court stressed the need to dispose of pending applications before initiating recovery proceedings and clarified the significance of the second proviso to section 143(2) in determining default status and enforcement of payment. Case-Laws Income Tax Wed, 21 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23530