https://www.taxtmi.com/caselaws?id=785073 Whether recovery was effected without authority of law: HC held that statutory liability arises only upon issuance and service of an assessment order and demand under s.156; recovery from the taxpayer without supplying the assessment order and without a served demand constitutes recovery without authority of law. Outcome: respondents directed to refund the recovered amount with interest by a specified date, unless they can trace and serve the assessment order by that date, in which event refund is not required. Whether service/notice defect excuses non-production of the order: HC accepted respondent's contention that failure to update PAN address may impede service but nevertheless imposed a duty on the Department to supply a copy when recovery occurred; outcome: non-supply sustained invalidity of recovery. Right to challenge if order served: if the assessment order is served, taxpayer may appeal under s.246A within 30 days of service. en-us Mon, 12 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785073 Whether recovery was effected without authority of law: HC held that statutory liability arises only upon issuance and service of an assessment order and demand under s.156; recovery from the taxpayer without supplying the assessment order and without a served demand constitutes recovery without authority of law. Outcome: respondents directed to refund the recovered amount with interest by a specified date, unless they can trace and serve the assessment order by that date, in which event refund is not required. Whether service/notice defect excuses non-production of the order: HC accepted respondent's contention that failure to update PAN address may impede service but nevertheless imposed a duty on the Department to supply a copy when recovery occurred; outcome: non-supply sustained invalidity of recovery. Right to challenge if order served: if the assessment order is served, taxpayer may appeal under s.246A within 30 days of service. Case-Laws Income Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785073