Supreme Court of India
Third Income-tax Officer, Mangalore v. M. Damodar Bhat
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From the headnote
Income-tax Act, 1961, ss. 226(3), 297(2) (j)-Scope of.-Whether provisions of s. 226( 3) available for recovery of tax assessed under the Income-tax Act, 1922.-If assessee must be "in default" before a notice under s. 226(3) can issue.-Effect of s. 297(2)(j)-After notice of demand under s. 156 whether tax "due from the assessee'' to enable notice under s. 226(3) to be issued. By a writ petition under Article 226 of the Constitution the respondent challenged the validity of a notice under s. 226(3) of the Income-tax Act, 1961, in respect of tax due from him 'for the four assessment years from
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