9911796707
TMI Blog1999 (1) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... By this petition, notice issued under section 226(3) of the Income-tax Act, 1961, has been asserted. Argument of learned counsel for the petition is two fold. First, it is stated that against the order passed under section 143(1)(a) an appeal was preferred to the appellate authority. The order under section 143(1)(a) was passed by the assessing authority at Hubli but because of change of place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iating the recovery proceedings and as such the coercive steps under section, 226(3) should not be taken during the pendency of the application before the Commissioner of Income-tax. I have considered over the matter. The provisions of section 143(1)(a)(i) provide that if any tax or interest is found due on the basis of the return after adjustment of the tax liability deducted or paid, an intima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation in pursuance of the appellate order is contemplated. After the decision of the apex court in the case of ITO v. Seghu Buchiah Setty [19641 52 ITR 538, the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964, was passed which contemplated that when the dues are reduced in appeal it is not necessary for the taxing authority to serve upon the assessee a fresh not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of recovery of tax-assessed are applicable to the tax for which intimation only has been given. The contention, therefore, that the tax has not become due is not correct. The decision given in the case of Manmohanlal [1987] 168 ITR 616 (SC) referred to above is not applicable to the facts of the present case. The other contention which is raised is regarding the application which is pending bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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