Inclusion of Tax Recovery Officer extends recovery powers alongside Assessing Officer in income tax recovery provisions. The amendment inserts the words 'or Tax Recovery Officer' after every occurrence of 'Assessing Officer' in sub-sections (2), (3), (4) and (5) of section 226, thereby naming Tax Recovery Officers alongside Assessing Officers within the section's recovery provisions.
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.
Inclusion of Tax Recovery Officer extends recovery powers alongside Assessing Officer in income tax recovery provisions.
The amendment inserts the words "or Tax Recovery Officer" after every occurrence of "Assessing Officer" in sub-sections (2), (3), (4) and (5) of section 226, thereby naming Tax Recovery Officers alongside Assessing Officers within the section's recovery provisions.
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