Income tax certificate proceedings updated to require certified copy endorsements and extend recovery treatment to included property. A new procedural rule requires a Tax Recovery Officer sending a certified copy to another to endorse that copy with a prescribed certificate specifying the portion recoverable, retain the certificate, and notify the originating Income tax Officer. Existing rules and numerous I.T.C.P. forms are amended to treat certified copies like original certificates, to provide standardised paragraphs about certified-copy transmission under the recovery provision, to address property included in the defaulter's assets by virtue of the Explanation to sub section (1) of section 222, and to permit reserve-price and interest and amount specifications in sale and enforcement documents.
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Income tax certificate proceedings updated to require certified copy endorsements and extend recovery treatment to included property.
A new procedural rule requires a Tax Recovery Officer sending a certified copy to another to endorse that copy with a prescribed certificate specifying the portion recoverable, retain the certificate, and notify the originating Income tax Officer. Existing rules and numerous I.T.C.P. forms are amended to treat certified copies like original certificates, to provide standardised paragraphs about certified-copy transmission under the recovery provision, to address property included in the defaulter's assets by virtue of the Explanation to sub section (1) of section 222, and to permit reserve-price and interest and amount specifications in sale and enforcement documents.
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