https://www.taxtmi.com/caselaws?id=39262 Where an appellate order restored the assessment without changing the amount of Government dues, no fresh notice of demand was required under the Income-tax Act and the Recovery Proceedings Validation Act. A certificate based on the original demand was also not extinguished merely because an intermediate appellate order had altered the assessment, if that order had not attained finality. The recovery process could continue from the earlier stage and operate according to the final operative order, with the period during which the assessee's favourably operative appellate order remained in force excluded from recovery. The writ relief was therefore set aside and the recovery proceedings held maintainable. en-us Fri, 30 Apr 1976 00:00:00 +0530 Wed, 14 Apr 2010 11:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39262 Where an appellate order restored the assessment without changing the amount of Government dues, no fresh notice of demand was required under the Income-tax Act and the Recovery Proceedings Validation Act. A certificate based on the original demand was also not extinguished merely because an intermediate appellate order had altered the assessment, if that order had not attained finality. The recovery process could continue from the earlier stage and operate according to the final operative order, with the period during which the assessee's favourably operative appellate order remained in force excluded from recovery. The writ relief was therefore set aside and the recovery proceedings held maintainable. Case-Laws Income Tax Fri, 30 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39262