Continuation of recovery proceedings continues during appeals, with adjusted demand notices on enhancement and intimation on reductions. Recovery initiated on the basis of an existing notice of demand may continue despite appeals or revisions; if dues are enhanced the Commissioner shall ... Summary
Continuation of recovery proceedings continues during appeals, with adjusted demand notices on enhancement and intimation on reductions.
Recovery initiated on the basis of an existing notice of demand may continue despite appeals or revisions; if dues are enhanced the Commissioner shall serve a further notice for the enhanced amount and recovery may continue without a fresh notice for matters previously covered, and if dues are reduced the Commissioner need not issue a fresh notice but must intimate the reduction to the taxable person and the appropriate recovery authority, allowing recovery to proceed in relation to the reduced amount from the stage before disposal.
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