Tax recovery responsibilities reassigned to Additional CIT(Recovery), centralising recovery, stays and withholding of refunds and oversight. The Board created 32 Additional Commissioners of Income Tax at the intermediary grade, allocating one to each territorial Commissioner to perform administrative, statutory and non statutory technical functions so as to relieve Commissioners for managerial duties. In Bombay, Calcutta and Delhi a dedicated Additional CIT(Recovery) will handle tax recovery including stays of demands, withholding of refunds under section 241, review of quarterly arrear proforma and Tax Recovery Commissioner duties, while write off of irrecoverable demands remains with the Commissioner. A legislative amendment is proposed and the scheme will be reviewed after six months with statistical reporting and performance review by the Member in charge.
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.
Tax recovery responsibilities reassigned to Additional CIT(Recovery), centralising recovery, stays and withholding of refunds and oversight.
The Board created 32 Additional Commissioners of Income Tax at the intermediary grade, allocating one to each territorial Commissioner to perform administrative, statutory and non statutory technical functions so as to relieve Commissioners for managerial duties. In Bombay, Calcutta and Delhi a dedicated Additional CIT(Recovery) will handle tax recovery including stays of demands, withholding of refunds under section 241, review of quarterly arrear proforma and Tax Recovery Commissioner duties, while write off of irrecoverable demands remains with the Commissioner. A legislative amendment is proposed and the scheme will be reviewed after six months with statistical reporting and performance review by the Member in charge.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
