https://www.taxtmi.com/caselaws?id=800251 Prima facie jurisdictional objections to reassessment, including sanction and statutory limitation, supported interim protection while the pending appeal remained undecided. Because 20% of the disputed demand had already been deposited, recovery was limited to that amount: adjusted refunds exceeding the deposit were to be returned, and further refund adjustment was barred pending appellate disposal. The appellate authority was required to determine the appeal within 12 weeks. en-us Wed, 23 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800251 Prima facie jurisdictional objections to reassessment, including sanction and statutory limitation, supported interim protection while the pending appeal remained undecided. Because 20% of the disputed demand had already been deposited, recovery was limited to that amount: adjusted refunds exceeding the deposit were to be returned, and further refund adjustment was barred pending appellate disposal. The appellate authority was required to determine the appeal within 12 weeks. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800251