Assessee in default u/s 220 – Recovery - The use of the term ...

Case Laws Income Tax

January 7, 2013

Assessee in default u/s 220 – Recovery - The use of the term 'shall' in section 156 implies that service of demand notice is mandatory before initiating recovery proceedings and constitutes foundation of subsequent recovery proceedings. - HC

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Assessee in default u/s 220 – Recovery - The use of the term ...

Case Laws Income Tax

January 7, 2013

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