Continuation of recovery proceedings permits enforcement during appeals, with notice obligations for enhanced or reduced tax dues. Where a notice of demand for Government dues is under appeal or revision, recovery proceedings may continue from their prior stage without fresh notice for amounts previously demanded; if dues are enhanced a fresh notice must be served for the enhanced amount but prior recovery continues, and if dues are reduced no fresh notice is required but the Commissioner must intimate the reduction to the taxpayer and recovery authority and recovery continues in relation to the reduced amount.
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.
Continuation of recovery proceedings permits enforcement during appeals, with notice obligations for enhanced or reduced tax dues.
Where a notice of demand for Government dues is under appeal or revision, recovery proceedings may continue from their prior stage without fresh notice for amounts previously demanded; if dues are enhanced a fresh notice must be served for the enhanced amount but prior recovery continues, and if dues are reduced no fresh notice is required but the Commissioner must intimate the reduction to the taxpayer and recovery authority and recovery continues in relation to the reduced amount.
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