https://www.taxtmi.com/caselaws?id=790639 Recovery of an alleged tax demand cannot proceed where the assessment order and demand particulars are not traceable or have not been served, because no enforceable demand exists until service. On that basis, recovery notices based on such an unserved demand are unsustainable. Interest and default consequences also cannot be fastened in the absence of service of the assessment order and demand notice, and the assessee cannot be treated as in default until service is effected. The discussion therefore emphasises that valid service of the assessment order and demand particulars is a precondition to recovery action, interest accrual, and default treatment. en-us Thu, 23 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790639 Recovery of an alleged tax demand cannot proceed where the assessment order and demand particulars are not traceable or have not been served, because no enforceable demand exists until service. On that basis, recovery notices based on such an unserved demand are unsustainable. Interest and default consequences also cannot be fastened in the absence of service of the assessment order and demand notice, and the assessee cannot be treated as in default until service is effected. The discussion therefore emphasises that valid service of the assessment order and demand particulars is a precondition to recovery action, interest accrual, and default treatment. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790639