https://www.taxtmi.com/caselaws?id=39972 Tax shown in a correct and complete return is already quantified, so a separate assessment order is not required before issuing a demand notice for unpaid admitted tax. Assessment machinery applies where no return is filed, the return is incorrect or incomplete, tax has escaped assessment, or penalty proceedings arise. Demand and recovery may therefore proceed directly on the basis of unpaid tax disclosed in an accepted return. Matters involving assessments or notices requiring fact-specific examination cannot be conclusively resolved without review of the relevant proceedings and should be reconsidered on their individual facts. en-us Thu, 29 Jul 1971 00:00:00 +0530 Thu, 07 Aug 2014 23:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39972 Tax shown in a correct and complete return is already quantified, so a separate assessment order is not required before issuing a demand notice for unpaid admitted tax. Assessment machinery applies where no return is filed, the return is incorrect or incomplete, tax has escaped assessment, or penalty proceedings arise. Demand and recovery may therefore proceed directly on the basis of unpaid tax disclosed in an accepted return. Matters involving assessments or notices requiring fact-specific examination cannot be conclusively resolved without review of the relevant proceedings and should be reconsidered on their individual facts. Case-Laws Indian Laws Thu, 29 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39972