Recovery certificate verification: require confirmation of advance tax payments before enforcement and suspend coercive recovery steps. Require ITO verification of filed returns and challan evidence before issuing recovery certificates for advance tax arrears and ensure payments are posted in the D & C register; if verification is incomplete by the sec.231 deadline, the recovery certificate must note the assessee's claim and the TRO should be asked to withhold coercive steps until the ITO confirms actual arrears. Periodic review from September is required; instructions apply prospectively from 1980-81 and retrospective verification for 1978-79 and 1979-80 must be completed by 30 September 1981.
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 certificate verification: require confirmation of advance tax payments before enforcement and suspend coercive recovery steps.
Require ITO verification of filed returns and challan evidence before issuing recovery certificates for advance tax arrears and ensure payments are posted in the D & C register; if verification is incomplete by the sec.231 deadline, the recovery certificate must note the assessee's claim and the TRO should be asked to withhold coercive steps until the ITO confirms actual arrears. Periodic review from September is required; instructions apply prospectively from 1980-81 and retrospective verification for 1978-79 and 1979-80 must be completed by 30 September 1981.
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