https://www.taxtmi.com/caselaws?id=770174 When an assessment was set aside in appeal and the appeal effect order restored the returned income, the demand raised on the earlier assessment ceased to survive. Amounts already recovered against that extinguished demand were therefore required to be processed for refund with applicable interest, and the authorities were directed to decide the claim within eight weeks or state reasons for refusal. Because no further recovery was due, the coercive attachment of the bank account also had no continuing basis and was directed to be vacated if no subsisting liability remained. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770174 When an assessment was set aside in appeal and the appeal effect order restored the returned income, the demand raised on the earlier assessment ceased to survive. Amounts already recovered against that extinguished demand were therefore required to be processed for refund with applicable interest, and the authorities were directed to decide the claim within eight weeks or state reasons for refusal. Because no further recovery was due, the coercive attachment of the bank account also had no continuing basis and was directed to be vacated if no subsisting liability remained. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770174