Proclamation of sale: Tax Recovery Officer may summon persons, examine them and require documents to ascertain sale particulars. Proclamation of sale under the Income tax (Certificate Proceedings) Rules, 1962 empowers the Tax Recovery Officer to determine the matters to be specified in a proclamation of sale by summoning any person, examining them on relevant matters, and requiring production of documents in their possession or power relating to those matters.
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.
Proclamation of sale: Tax Recovery Officer may summon persons, examine them and require documents to ascertain sale particulars.
Proclamation of sale under the Income tax (Certificate Proceedings) Rules, 1962 empowers the Tax Recovery Officer to determine the matters to be specified in a proclamation of sale by summoning any person, examining them on relevant matters, and requiring production of documents in their possession or power relating to those matters.
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