https://www.taxtmi.com/caselaws?id=28839 The court upheld the legality and constitutionality of the provisions under scrutiny, emphasizing adherence to statutory timelines for tax payment and consequences of non-compliance. The judgment dismissed the petition, highlighting the obligation on the assessee to pay tax within 35 days of receiving the demand notice, with interest accruing if not paid within the stipulated period. The court emphasized that withholding tax payment pending rectification would undermine the statutory framework, affirming the necessity of following prescribed procedures without deviation. en-us Thu, 08 Jul 1982 00:00:00 +0530 Fri, 26 Feb 2010 12:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28839 The court upheld the legality and constitutionality of the provisions under scrutiny, emphasizing adherence to statutory timelines for tax payment and consequences of non-compliance. The judgment dismissed the petition, highlighting the obligation on the assessee to pay tax within 35 days of receiving the demand notice, with interest accruing if not paid within the stipulated period. The court emphasized that withholding tax payment pending rectification would undermine the statutory framework, affirming the necessity of following prescribed procedures without deviation. Case-Laws Income Tax Thu, 08 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28839