Tax recovery responsibility assigned to Additional Commissioners for review, stay and collection, subject to higher oversight directions. Allocation of responsibility for recovery of tax arrears assigns Additional Commissioners of Income-tax (Recovery) authority over review, stay, collection and withholding of refunds under section 241 for demands from inception, not confined to certified demands, with the Additional Commissioner responsible for mid-range arrears and required to implement directions of the Director of Inspection and the Board for larger arrears.
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 responsibility assigned to Additional Commissioners for review, stay and collection, subject to higher oversight directions.
Allocation of responsibility for recovery of tax arrears assigns Additional Commissioners of Income-tax (Recovery) authority over review, stay, collection and withholding of refunds under section 241 for demands from inception, not confined to certified demands, with the Additional Commissioner responsible for mid-range arrears and required to implement directions of the Director of Inspection and the Board for larger arrears.
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