https://www.taxtmi.com/caselaws?id=38264 A notice of demand under section 29 must specify the sum payable in consequence of the assessment, and an incomplete notice may be replaced by a valid one that conforms to the completed assessment. Where interest had already been charged in the assessment order but was omitted from the first demand notice, the omission was treated as a defect in the notice, not an error in the assessment record requiring rectification under section 35(1). The authorities cited on rectification of assessment orders did not apply. There is no statutory time-limit for issuing a proper demand notice, and the appellate right arises on service of the valid notice. en-us Wed, 15 Feb 1978 00:00:00 +0530 Mon, 05 Apr 2010 12:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38264 A notice of demand under section 29 must specify the sum payable in consequence of the assessment, and an incomplete notice may be replaced by a valid one that conforms to the completed assessment. Where interest had already been charged in the assessment order but was omitted from the first demand notice, the omission was treated as a defect in the notice, not an error in the assessment record requiring rectification under section 35(1). The authorities cited on rectification of assessment orders did not apply. There is no statutory time-limit for issuing a proper demand notice, and the appellate right arises on service of the valid notice. Case-Laws Income Tax Wed, 15 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38264