Circular no. 5/83 provides for immediate issue of SCN on CERA objections. But no protective demands should be issued pursuant to audit objections which are contrary to section 37B orders
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Protective demands barred where audit objections conflict with board uniformity orders, preventing contradictory levy actions. Assessing Officers must not raise Protective Demands in response to Accountant General audit objections when those objections conflict with Board orders issued under section 37B; Circular No. 5/83 is modified solely to that extent to preserve uniformity in classification and levy treatment.
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Provisions expressly mentioned in the judgment/order text.
Protective demands barred where audit objections conflict with board uniformity orders, preventing contradictory levy actions.
Assessing Officers must not raise Protective Demands in response to Accountant General audit objections when those objections conflict with Board orders issued under section 37B; Circular No. 5/83 is modified solely to that extent to preserve uniformity in classification and levy treatment.
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