TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tax Collection Suspended During Appeals if Income Dispute is Significant; ITO Can Issue Stay Orders Independently.</h1> The circular instructs that the collection of disputed tax should be suspended until the Appellate Assistant Commissioner (AAC) decides on the appeal. This applies when assessed income is significantly higher than reported income, provided the taxpayer has not defaulted, or when the dispute is substantial and could cause hardship. The Income Tax Officer (ITO) can independently issue orders to stay recovery, except in cases involving specific directives, where prior approval from the Inspecting Assistant Commissioner (IAC) is needed. Commissioners are urged to expedite the resolution of high-demand appeals to prevent backlog. The instructions do not restrict the ITO's discretion to stay demands in other appropriate cases.
TaxTMI 
TaxTMI 
