https://www.taxtmi.com/caselaws?id=28817 A belated and self-serving denial of service of income-tax demand notices will not invalidate recovery proceedings merely because the Department cannot produce the original records. The Court found the plea of non-service not credible in light of the petitioners' conduct, the long delay in raising the objection, and the failure to challenge recovery at the earliest stage after steps had already begun. An uncontroverted affidavit was not enough to displace surrounding circumstances showing the assertion was an afterthought. The challenge failed, and the recovery proceedings were upheld as valid. en-us Tue, 28 Sep 1982 00:00:00 +0530 Sat, 29 Jul 2017 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28817 A belated and self-serving denial of service of income-tax demand notices will not invalidate recovery proceedings merely because the Department cannot produce the original records. The Court found the plea of non-service not credible in light of the petitioners' conduct, the long delay in raising the objection, and the failure to challenge recovery at the earliest stage after steps had already begun. An uncontroverted affidavit was not enough to displace surrounding circumstances showing the assertion was an afterthought. The challenge failed, and the recovery proceedings were upheld as valid. Case-Laws Income Tax Tue, 28 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28817