https://www.taxtmi.com/caselaws?id=23728 Availability of statutory appeals against an assessment order weighed against writ intervention under article 226, and the assessment challenge was not entertained because the petitioner had already invoked appellate and rectification remedies. A show-cause notice under rule 73 of the Second Schedule was treated as a procedural recovery step and was not invalid merely because it did not set out detailed reasons, so long as it identified the arrears certificate and called upon the defaulter to respond. A pending appeal or request under section 220(6) did not automatically stay recovery proceedings, and rejection of stay left the recovery machinery operative. en-us Fri, 15 Sep 1989 00:00:00 +0530 Fri, 25 Dec 2009 16:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23728 Availability of statutory appeals against an assessment order weighed against writ intervention under article 226, and the assessment challenge was not entertained because the petitioner had already invoked appellate and rectification remedies. A show-cause notice under rule 73 of the Second Schedule was treated as a procedural recovery step and was not invalid merely because it did not set out detailed reasons, so long as it identified the arrears certificate and called upon the defaulter to respond. A pending appeal or request under section 220(6) did not automatically stay recovery proceedings, and rejection of stay left the recovery machinery operative. Case-Laws Income Tax Fri, 15 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23728