Recovery certificates require Aid Sheets and verification before issuance; TROs must await ITO confirmation of arrears. Issuance of recovery certificates before 31-3-79 must follow safeguards: send Aid Sheets to assessees and consider objections; verify prepaid taxes and effect appellate or rectification outcomes; where challans are delayed flag claimed but unverified payments and instruct TROs to withhold recovery until the assessing officer confirms the arrear; assessing officers must verify and cancel, modify, or confirm such certificates by 30th April 1979.
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 certificates require Aid Sheets and verification before issuance; TROs must await ITO confirmation of arrears.
Issuance of recovery certificates before 31-3-79 must follow safeguards: send Aid Sheets to assessees and consider objections; verify prepaid taxes and effect appellate or rectification outcomes; where challans are delayed flag claimed but unverified payments and instruct TROs to withhold recovery until the assessing officer confirms the arrear; assessing officers must verify and cancel, modify, or confirm such certificates by 30th April 1979.
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