Continuation of recovery proceedings: existing recovery may continue during appeals, with fresh demand only for enhanced amounts. When a notice of demand has been served and appeal, revision or other proceedings are pending, existing recovery proceedings may continue from their prior stage without a fresh notice of demand where dues are enhanced, subject to a further demand limited to the enhancement. If dues are reduced, no fresh demand is required; the Commissioner must intimate the reduction to the taxpayer and the appropriate recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.
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: existing recovery may continue during appeals, with fresh demand only for enhanced amounts.
When a notice of demand has been served and appeal, revision or other proceedings are pending, existing recovery proceedings may continue from their prior stage without a fresh notice of demand where dues are enhanced, subject to a further demand limited to the enhancement. If dues are reduced, no fresh demand is required; the Commissioner must intimate the reduction to the taxpayer and the appropriate recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.
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