https://www.taxtmi.com/caselaws?id=49398 The Supreme Court held that recovery proceedings initiated based on original assessment orders are invalid after being revised by the Appellate Assistant Commissioner. Fresh notices of demand are necessary following appellate modifications to reflect revised tax liability. Default status and recovery actions post-appellate order must cease, requiring new proceedings. Justices SARKAR and HIDAYATULLAH concurred, emphasizing the need for fresh notices, while Justice SHAH dissented. The appeals were dismissed without costs, affirming the requirement for updated demand notices post-appellate revisions. en-us Wed, 11 Mar 1964 00:00:00 +0530 Wed, 11 Mar 2015 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49398 The Supreme Court held that recovery proceedings initiated based on original assessment orders are invalid after being revised by the Appellate Assistant Commissioner. Fresh notices of demand are necessary following appellate modifications to reflect revised tax liability. Default status and recovery actions post-appellate order must cease, requiring new proceedings. Justices SARKAR and HIDAYATULLAH concurred, emphasizing the need for fresh notices, while Justice SHAH dissented. The appeals were dismissed without costs, affirming the requirement for updated demand notices post-appellate revisions. Case-Laws Income Tax Wed, 11 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49398