TMI BlogAssessee in default u/s 220 – Recovery - The use of the term 'shall' in section 156 implies that service...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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