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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Procedure for sending a certificate by Tax Recovery Officer: must retain a copy and notify the Assessing Officer after transfer.</h1> Rule 9 requires that when a Tax Recovery Officer transfers a certificate to another officer under the certificate proceedings rules, the transferring officer must retain a copy of the certificate in his office and notify the Assessing Officer that the certificate has been sent. The rule thus creates a dual administrative obligation--record retention and affirmative notification to the Assessing Officer--replacing the earlier obligation to inform the Incometax Officer from whom the certificate was received. The operative effect is to ensure traceability of the certificate transfer and contemporaneous notice to the Assessing Officer.
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