https://www.taxtmi.com/caselaws?id=38368 Provisional assessments under section 23B of the Indian Income-tax Act, 1922 made before a return was filed under section 22 were void ab initio, and later rectification under section 35 could not validate them. Demand notices and a recovery certificate based on such void assessments therefore had no legal effect, and the validating provisions in section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 did not remove the need for a fresh valid demand notice or recovery certificate where the earlier one was void or cancelled. Recovery of tax must rest on authority of law, so attachment and recovery proceedings were illegal and relief was warranted in favour of the assessee. en-us Thu, 16 Dec 1976 00:00:00 +0530 Mon, 05 Apr 2010 17:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38368 Provisional assessments under section 23B of the Indian Income-tax Act, 1922 made before a return was filed under section 22 were void ab initio, and later rectification under section 35 could not validate them. Demand notices and a recovery certificate based on such void assessments therefore had no legal effect, and the validating provisions in section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 did not remove the need for a fresh valid demand notice or recovery certificate where the earlier one was void or cancelled. Recovery of tax must rest on authority of law, so attachment and recovery proceedings were illegal and relief was warranted in favour of the assessee. Case-Laws Income Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38368