Continuation of recovery proceedings permitted where tax demand is enhanced or reduced, with notice and intimation obligations. Section 84 allows recovery proceedings to continue notwithstanding appeals or revisions: where a demand is enhanced, the Commissioner must serve a fresh notice for the enhanced amount but may continue existing recovery proceedings without a fresh notice for previously demanded amounts; where a demand is reduced, no fresh notice is required, the Commissioner must intimate the reduction to the taxpayer and recovery authority, and recovery may continue in relation to 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 permitted where tax demand is enhanced or reduced, with notice and intimation obligations.
Section 84 allows recovery proceedings to continue notwithstanding appeals or revisions: where a demand is enhanced, the Commissioner must serve a fresh notice for the enhanced amount but may continue existing recovery proceedings without a fresh notice for previously demanded amounts; where a demand is reduced, no fresh notice is required, the Commissioner must intimate the reduction to the taxpayer and recovery authority, and recovery may continue in relation to the reduced amount from the prior stage.
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