COLLECTION AND RECOVERY - SECTION 220? WHEN TAX PAYABLE - ASSESSEE IN DEFAULT

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.