Assessment Order u/s 143(3) Interpreted as "Order Giving Rise to Demand" in Rule 68B Recovery Proceedings.

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....Recovery proceedings - Sale of the attached property - the phrase “order giving rise to a demand” in Rule 68B to the Second Schedule of the Act should be read as the assessment order u/s 143(3) and not merely an acknowledgment or an intimation u/s 143(1) - hence order of attachment is within period of limitation....