https://www.taxtmi.com/caselaws?id=26213 The proviso to section 40(1) of the Agricultural Income-tax Act, 1950 was treated as an assessee-protective, enabling provision that operates only when invoked during the pendency of a first appeal under section 31; on the facts, there was no proof that the assessee had been treated as not in default under that proviso. The Court also held that, for section 41(4), recovery proceedings commence when the competent authority issues a request or order for recovery under the Revenue Recovery Act, and that step was taken within the permitted period. The recovery action was therefore not time-barred and the challenge failed. en-us Thu, 07 Jun 1984 00:00:00 +0530 Wed, 03 Feb 2010 14:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26213 The proviso to section 40(1) of the Agricultural Income-tax Act, 1950 was treated as an assessee-protective, enabling provision that operates only when invoked during the pendency of a first appeal under section 31; on the facts, there was no proof that the assessee had been treated as not in default under that proviso. The Court also held that, for section 41(4), recovery proceedings commence when the competent authority issues a request or order for recovery under the Revenue Recovery Act, and that step was taken within the permitted period. The recovery action was therefore not time-barred and the challenge failed. Case-Laws Income Tax Thu, 07 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26213