Continuation of tax recovery: recovery proceedings may proceed despite pending appeals, with notice adjustments by Commissioner. Section 84 permits continuation of recovery proceedings when a demand has been challenged by appeal, revision or other proceedings. If dues are enhanced, ... Summary
Continuation of tax recovery: recovery proceedings may proceed despite pending appeals, with notice adjustments by Commissioner.
Section 84 permits continuation of recovery proceedings when a demand has been challenged by appeal, revision or other proceedings. If dues are enhanced, the Commissioner shall serve another notice for the increased amount and recovery may continue without a fresh notice from the prior stage; if dues are reduced, no fresh notice is necessary, the Commissioner shall intimate the reduction to the taxable person and recovery authority, and recovery may continue in relation to the reduced amount from the prior stage.
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