Direct recovery u/s 79 possible only if tax or interest liability is admitted

Brief summary of the case

Court: IN THE HIGH COURT OF JUDICATURE AT MADRAS
Number: W.P.No. 26187 of 2019
Petitioner: V.N. Mehta Company
Respondent: Assistant Commissioner
Date of decision: 08.11.2019
Judges: The Honourable Mr. Justice K.ravichandrabaabu

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