Notices of demand under section 156 cannot reduce normal period of recovery from 30 days on apprehension that assessee would be exploring legal options to delay and obstruct recovery and put in tax avoidance scheme

Section 156, read with section 220, of the Income-tax Act, 1961 – Notice of Demand [Time limit] – Assessment years 2007-08 to 2012-13 – Petitioner-assessee received notices of demand under section 156 – Revenue reduced time for payment from normal period of 30 days to a period of 5 days in some notices on apprehension that assessee would be exploring legal options to delay and obstruct recovery and put in tax avoidance scheme – Whether, revenue should not take any coercive measures for recovery of demands which were subject matter of impugned notices, till next date of hearing – Held, yes [Partly in favour of assessee]  Nokia India (P.) Ltd. vs UOI [2013] 34 taxmann.com 10 (Delhi)