Mohan Wahi vs Commiioner Of Income Tax & Or.

Authority: Supreme Court Date: 2001-03-03 AY: 1967-68, 1968-69, 1969-70 Section: 156, 222, 225(3), 56, 63 Acts: Income Tax Act 1961, Constitution of India, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act 1964 Result: Assessee Citation: (2001) 167 CTR (C) 86 : (2001) 248 ITR 799 (C) : (2001) 116 TAXMAN 63 (C) Justices: Dr. A.. Anand, C.J.; R.C. Lahoti & Doraiwamy Raju, JJ. Appeal No: Civil Appeal No. 2488 of 2001*
Whether the Tax Recovery Officer could confirm the sale on 25th March 1998 when the tax demands had ceased to exist --- Held No. | Whether non-service of demand notice under Section 156 invalidates recovery proceedings --- Held Yes.

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