Coordination between tax recovery and assessing officers ensures prompt communication of demand changes and prevents recovery delays. Coordination between assessment and recovery functions is required to prevent obstruction of revenue collection by ensuring timely communication of changes in demand, cancellation of certificates where no action is required, and prompt notice of modified demands. Certificates must not be bulk issued, must include prescribed asset particulars, and must not be issued where demands are stayed or instalments granted; TROs should keep disputed demands in abeyance pending verification and avoid coercive steps. High value certificates are to be routed through inspecting authorities with notes on ITO recovery action, and regular meetings and monthly reviews are mandated to monitor recovery work.
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.
Coordination between tax recovery and assessing officers ensures prompt communication of demand changes and prevents recovery delays.
Coordination between assessment and recovery functions is required to prevent obstruction of revenue collection by ensuring timely communication of changes in demand, cancellation of certificates where no action is required, and prompt notice of modified demands. Certificates must not be bulk issued, must include prescribed asset particulars, and must not be issued where demands are stayed or instalments granted; TROs should keep disputed demands in abeyance pending verification and avoid coercive steps. High value certificates are to be routed through inspecting authorities with notes on ITO recovery action, and regular meetings and monthly reviews are mandated to monitor recovery work.
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