Continuation of recovery proceedings: collection may proceed without a fresh demand after appeal decisions affect tax liabilities.

Where a notice of demand has been served and an appeal, revision or other proceeding is pending, recovery proceedings may continue without a fresh notice: if dues are enhanced, the Commissioner must serve a further notice for the enhancement and may continue recovery from the prior stage; if dues are reduced, no fresh notice is necessary, the Commissioner must intimate the reduction to the taxable person and the appropriate authority, and recovery may continue in respect of the reduced amount from the stage previously reached.

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