https://www.taxtmi.com/caselaws?id=39998 A retrospective validating statute preserved income-tax recovery proceedings after appellate enhancement or reduction of the demand. Where the demand was enhanced, only the additional amount required a fresh notice; where it was reduced, no fresh notice was needed, though intimation of the reduction was required. In both situations, the original recovery proceedings could continue from the stage already reached. The same notice retained effect under the Bengal Public Demands Recovery Act, so transfers of immovable property made after service of notice on the certificate-debtor were void against the certificate claim and the property remained liable to recovery. en-us Fri, 16 Mar 1979 00:00:00 +0530 Mon, 04 Aug 2014 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39998 A retrospective validating statute preserved income-tax recovery proceedings after appellate enhancement or reduction of the demand. Where the demand was enhanced, only the additional amount required a fresh notice; where it was reduced, no fresh notice was needed, though intimation of the reduction was required. In both situations, the original recovery proceedings could continue from the stage already reached. The same notice retained effect under the Bengal Public Demands Recovery Act, so transfers of immovable property made after service of notice on the certificate-debtor were void against the certificate claim and the property remained liable to recovery. Case-Laws Income Tax Fri, 16 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39998