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of <h1>Tax Recovery Officer must stay recovery proceedings when demand reduced in appeals under Section 225</h1> Section 225 of the Income Tax Act, 1961 empowers the Tax Recovery Officer to grant time extensions for tax payment and stay recovery proceedings until the granted period expires. When a tax demand order is modified in appeal proceedings resulting in reduced demand but remains subject to further proceedings, the Tax Recovery Officer must stay recovery of the reduced portion during the pendency of such proceedings. Upon final conclusion of appeals or other proceedings that reduce the outstanding tax demand, the Tax Recovery Officer is required to either amend the recovery certificate to reflect the reduced amount or cancel it entirely, depending on the circumstances. This provision ensures that tax recovery actions are appropriately suspended or modified when demands are under challenge or have been legitimately reduced through appellate processes.
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