Continuation of recovery proceedings allows enforcement to resume after appeals and requires intimation when dues are reduced.

Section 84 permits continuation of recovery proceedings where an appeal, revision or other proceeding alters Government dues. If dues are enhanced, the Commissioner serves a notice of demand for the enhancement 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 taxpayer and the recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.

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