Recovery of tax demand: AOs must pursue dues promptly; stays permitted only for valid, limited reasons. Assessing Officers and TROs are primarily responsible for prompt recovery of tax demands except where demands are not due, stayed by a court/tribunal/settlement commission, proposed for write-off, or stayed under prescribed guidelines. Stay petitions must be decided quickly and only for valid reasons, limited to disputed amounts; AOs must issue speaking orders using the statutory expression treating the assessee as not in default subject to conditions. AOs may impose security, lump-sum or instalment payments (to conclude within eighteen months), undertakings to cooperate, review rights, and refund adjustments, and must monitor compliance and withdraw stay if breached.
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.
Recovery of tax demand: AOs must pursue dues promptly; stays permitted only for valid, limited reasons.
Assessing Officers and TROs are primarily responsible for prompt recovery of tax demands except where demands are not due, stayed by a court/tribunal/settlement commission, proposed for write-off, or stayed under prescribed guidelines. Stay petitions must be decided quickly and only for valid reasons, limited to disputed amounts; AOs must issue speaking orders using the statutory expression treating the assessee as not in default subject to conditions. AOs may impose security, lump-sum or instalment payments (to conclude within eighteen months), undertakings to cooperate, review rights, and refund adjustments, and must monitor compliance and withdraw stay if breached.
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