Continuation of recovery proceedings permits ongoing collection despite appeals, with notice adjustments reflecting enhancements or reductions.

Continuation of recovery proceedings is permitted when a notice of demand for Government dues has been served and an appeal, revision or other proceeding is pending. If proceedings enhance dues, the Commissioner must serve a further demand notice for the enhanced amount and recovery may continue without a fresh notice. If proceedings reduce dues, no fresh demand notice is required; the Commissioner must intimate the reduction to the taxable person and the appropriate authority, and recovery may continue in relation to the reduced amount from the same stage as before disposal.

---

---

---