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2006 (3) TMI 109 - DELHI HIGH COURTLegality of a notice of demand and an order of attachment which was issued by the respondents for recovery of the outstanding income-tax dues from the petitioner - competence of the Assessing Officer to reduce the period for payment of the outstanding dues - whenever the competent authority invokes its powers of reducing the period stipulated under section 220, it must take care not only to pass a proper order but also to support the same by cogent reasons - It is premature for us at this stage to say anything about any order that the respondent may pass in future. So also the question whether the correction of the calculation form attached to the demand notice would itself result in the demand notice becoming ineffective to call for a fresh demand notice need not be determined in these proceedings
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