Opinion Of Eminent Legal Luminaries On Controversial Issues

Who Has To Issue Demand Notice U/s. 156?

QUERY: Can the A.O. issue demand notice for the penalty levied by J.C., though the order was passed by Jt. CIT/Dy. CIT.
ANSWER: Yes, there is no restriction. S. 156 of the Act, clearly provides that when any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.

Thus, from the above it is clear, whoever passes the order, the Assessing Officer has to serve a notice of demand on the assessee.
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