Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Validity of certificate: assessee cannot dispute the recovery certificate; officer may cancel or correct clerical errors. A certificate issued by the Tax Recovery Officer cannot be disputed by the assessee before that Officer; the Officer may cancel the certificate if he ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Validity of certificate: assessee cannot dispute the recovery certificate; officer may cancel or correct clerical errors.
A certificate issued by the Tax Recovery Officer cannot be disputed by the assessee before that Officer; the Officer may cancel the certificate if he deems it necessary and may correct clerical or arithmetical mistakes in the certificate.
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