Bar on recovery proceedings prevents enforcement of tax demand while appeal is pending, except for amounts not appealed. Section 73 bars enforcement of a demand by the proper officer while an appeal against that demand is pending, but expressly permits recovery proceedings to continue for any amount that is not under appeal before the First Appellate Authority or Tribunal.
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.
Provisions expressly mentioned in the judgment/order text.
Bar on recovery proceedings prevents enforcement of tax demand while appeal is pending, except for amounts not appealed.
Section 73 bars enforcement of a demand by the proper officer while an appeal against that demand is pending, but expressly permits recovery proceedings to continue for any amount that is not under appeal before the First Appellate Authority or Tribunal.
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