https://www.taxtmi.com/circulars?id=7970 Recovery of tax demands must be pursued promptly by Assessing Officers and Tax Recovery Officers except where demands are not due, stayed by appellate bodies, subject to write-off proposals, or stayed per prescribed guidelines; supervisory officers must ensure active collection efforts. Stay petitions must be decided within two weeks and communicated immediately, with higher authorities intervening only in exceptional cases. Stays are permissible only for valid, point-specific reasons; AOs may impose conditions (security, payments, undertakings, review, refund adjustment) and should issue speaking orders under section 220 provisions while monitoring compliance and withdrawing stays if conditions are not met. en-us Fri, 12 Feb 1993 00:00:00 +0530 Mon, 28 Apr 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7970 Recovery of tax demands must be pursued promptly by Assessing Officers and Tax Recovery Officers except where demands are not due, stayed by appellate bodies, subject to write-off proposals, or stayed per prescribed guidelines; supervisory officers must ensure active collection efforts. Stay petitions must be decided within two weeks and communicated immediately, with higher authorities intervening only in exceptional cases. Stays are permissible only for valid, point-specific reasons; AOs may impose conditions (security, payments, undertakings, review, refund adjustment) and should issue speaking orders under section 220 provisions while monitoring compliance and withdrawing stays if conditions are not met. Circulars Income Tax Fri, 12 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7970