Recovery powers of Income-tax Officers remain exercisable despite recovery certificates; immediate action and liaison required.

Income-tax Officers retain statutory power to effect recovery despite issuance of recovery certificates to Tax Recovery Officers; earlier Board directions do not override the Income-tax Act. ITOs should take immediate protective action, such as bank attachments, when necessary, or else refer particulars to the TRO. Granting instalments in certified cases requires consultation with the Recovery Wing, and Commissioners should establish liaison arrangements between territorial and Recovery Commissioners for coordinated recovery action.

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