Recovery continuation: proceedings may continue without fresh notice after enhancement on appeal; reductions require intimation and continued recovery. Governs continuation and validation of recovery proceedings where a notice of demand for Government dues is served and appeal, revision or other ... Summary
Recovery continuation: proceedings may continue without fresh notice after enhancement on appeal; reductions require intimation and continued recovery.
Governs continuation and validation of recovery proceedings where a notice of demand for Government dues is served and appeal, revision or other proceedings are filed. If dues are enhanced, the Commissioner shall serve a fresh notice for the enhanced amount and recovery may continue without a fresh notice from the prior stage. If dues are reduced, no fresh notice is required; the Commissioner must intimate the reduction to the taxable person and appropriate recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.
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