Continuation of recovery proceedings permitted after appeal or revision, with notice on enhancement and intimation on reduction. Where a notice of demand for Government dues is served and appeal, revision or other proceedings are pending, an enhancement of dues requires the ... Summary
Continuation of recovery proceedings permitted after appeal or revision, with notice on enhancement and intimation on reduction.
Where a notice of demand for Government dues is served and appeal, revision or other proceedings are pending, an enhancement of dues requires the Commissioner to serve a further notice for the enhanced amount and allows continuation of recovery from the previous stage without a fresh notice; a reduction of dues requires intimation to the taxable person and the recovery authority, no fresh notice, and permits continuation of recovery in respect of the reduced amount from the prior stage.
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