Tax recovery authority concentrated in a specialized commissioner to lead certified-demand recovery and supervise TROs. The instruction designates the Tax Recovery Commissioner (CIT(R)) as the primary authority for recovery of certified demands, exercising powers under Schedule II to the Income-tax Act and the I.T.C.P. Rules, 1962, with administrative control over Tax Recovery Officers and IAC(R), responsibility for allocation of work among TROs, and primary responsibility for recovery proceedings, stays and instalments in respect of certified demands, while territorial commissioners retain overall arrears management and remain responsible for dossiers to D.I.(Recovery) with copies endorsed to CIT(R).
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 authority concentrated in a specialized commissioner to lead certified-demand recovery and supervise TROs.
The instruction designates the Tax Recovery Commissioner (CIT(R)) as the primary authority for recovery of certified demands, exercising powers under Schedule II to the Income-tax Act and the I.T.C.P. Rules, 1962, with administrative control over Tax Recovery Officers and IAC(R), responsibility for allocation of work among TROs, and primary responsibility for recovery proceedings, stays and instalments in respect of certified demands, while territorial commissioners retain overall arrears management and remain responsible for dossiers to D.I.(Recovery) with copies endorsed to CIT(R).
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