https://www.taxtmi.com/caselaws?id=25901 Non-service of the demand notice was treated as going to the root of the authority to commence tax recovery proceedings under the Second Schedule to the Income-tax Act, 1961. The remaining jurisdictional objections, including service validity and whether the property was liable to attachment, involved disputed questions of fact that had to be examined by the original authority after hearing both sides. The impugned attachment and sale proceedings were set aside and the matter was remitted for fresh determination with an adequate opportunity of hearing. en-us Wed, 10 Sep 1986 00:00:00 +0530 Mon, 01 Feb 2010 15:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25901 Non-service of the demand notice was treated as going to the root of the authority to commence tax recovery proceedings under the Second Schedule to the Income-tax Act, 1961. The remaining jurisdictional objections, including service validity and whether the property was liable to attachment, involved disputed questions of fact that had to be examined by the original authority after hearing both sides. The impugned attachment and sale proceedings were set aside and the matter was remitted for fresh determination with an adequate opportunity of hearing. Case-Laws Income Tax Wed, 10 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25901