Tax recovery certificate control: Assessing officers must annotate demand registers when TRO draws up TRCs to avoid duplicate recovery. Amendment to section 226 and Rule 94 vests exclusive recovery powers in the TRO where a Tax Recovery Certificate (TRC) is drawn up. The Board directs that when the TRO records a TRC in Form ITNS-162 he must notify the Assessing Officer, who shall annotate the corresponding Demand & Collection Register entry to reflect the TRC particulars; these annotations must be carried forward on register migration and applied immediately to existing arrear and current demand entries.
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 certificate control: Assessing officers must annotate demand registers when TRO draws up TRCs to avoid duplicate recovery.
Amendment to section 226 and Rule 94 vests exclusive recovery powers in the TRO where a Tax Recovery Certificate (TRC) is drawn up. The Board directs that when the TRO records a TRC in Form ITNS-162 he must notify the Assessing Officer, who shall annotate the corresponding Demand & Collection Register entry to reflect the TRC particulars; these annotations must be carried forward on register migration and applied immediately to existing arrear and current demand entries.
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