Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Validity of certificate: assessee cannot dispute the recovery certificate; officer may cancel or correct clerical errors. A certificate issued by the Tax Recovery Officer cannot be disputed by the assessee before that Officer; the Officer may cancel the certificate if he deems it necessary and may correct clerical or arithmetical mistakes in the certificate.
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.
Validity of certificate: assessee cannot dispute the recovery certificate; officer may cancel or correct clerical errors.
A certificate issued by the Tax Recovery Officer cannot be disputed by the assessee before that Officer; the Officer may cancel the certificate if he deems it necessary and may correct clerical or arithmetical mistakes in the certificate.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.