Recovery continuation: proceedings may continue without fresh notice after enhancement on appeal; reductions require intimation and continued recovery. Governs continuation and validation of recovery proceedings where a notice of demand for Government dues is served and appeal, revision or other proceedings are filed. If dues are enhanced, the Commissioner shall serve a fresh notice for the enhanced amount and recovery may continue without a fresh notice from the prior stage. If dues are reduced, no fresh notice is required; the Commissioner must intimate the reduction to the taxable person and 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.
Recovery continuation: proceedings may continue without fresh notice after enhancement on appeal; reductions require intimation and continued recovery.
Governs continuation and validation of recovery proceedings where a notice of demand for Government dues is served and appeal, revision or other proceedings are filed. If dues are enhanced, the Commissioner shall serve a fresh notice for the enhanced amount and recovery may continue without a fresh notice from the prior stage. If dues are reduced, no fresh notice is required; the Commissioner must intimate the reduction to the taxable person and appropriate recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.
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