BEHARILAL RAMCHARAN vs INCOME-TAX OFFICER, SPECIAL CIRCLE 'B' WARD, KANPUR AND ANR

The Supreme Court held that the notice issued under Section 226(3)(i) of the Income Tax Act, 1961, did not need to specify the amount due from the petitioners to the assessee, as the petitioners were aware of the amount. The Court affirmed the High Court's ruling that no prejudice was caused by the lack of specification in the notice. However, it found that the recovery proceedings were invalid due to the absence of a recovery certificate as required under Section 222 of the Act.