https://www.taxtmi.com/highlights?id=99252 A High Court held that recovery proceedings for tax demand cannot be maintained unless the foundational assessment order and notice of demand exist and have been served on the assessee. Where the respondents admitted that the assessment records were untraceable and there was no material showing service of the order or demand particulars, no enforceable demand arose, so the recovery notices and portal demand were quashed. The Court also held that, absent service of the assessment order with the demand notice, interest could not be levied and the assessee could not be treated as in default for that period, even if the order is later traced. en-us Tue, 28 Apr 2026 07:29:33 +0530 Tue, 28 Apr 2026 07:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99252 A High Court held that recovery proceedings for tax demand cannot be maintained unless the foundational assessment order and notice of demand exist and have been served on the assessee. Where the respondents admitted that the assessment records were untraceable and there was no material showing service of the order or demand particulars, no enforceable demand arose, so the recovery notices and portal demand were quashed. The Court also held that, absent service of the assessment order with the demand notice, interest could not be levied and the assessee could not be treated as in default for that period, even if the order is later traced. Highlights Income Tax Tue, 28 Apr 2026 07:29:33 +0530 https://www.taxtmi.com/highlights?id=99252