Continuation of recovery proceedings allows recovery to continue without fresh notice after objection or appeal disposal. Where a notice of demand for government dues has been served and an objection or appeal is filed, recovery proceedings may be continued from their prior stage without serving a fresh assessment or notice if the objection or appeal is disallowed. If government dues are reduced on objection or appeal, no fresh notice is required; the Commissioner must inform the affected person and any party with pending recovery, and recovery may continue in relation to the reduced amount from the stage before the objection or appeal.
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 allows recovery to continue without fresh notice after objection or appeal disposal.
Where a notice of demand for government dues has been served and an objection or appeal is filed, recovery proceedings may be continued from their prior stage without serving a fresh assessment or notice if the objection or appeal is disallowed. If government dues are reduced on objection or appeal, no fresh notice is required; the Commissioner must inform the affected person and any party with pending recovery, and recovery may continue in relation to the reduced amount from the stage before the objection or appeal.
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