https://www.taxtmi.com/circulars?id=9398 Recovery certificates should be issued to preserve limitation while coercive action is held in abeyance; suspension of coercive action excludes issuance of statutory notices under the second schedule and attachment of property as protective measures but includes sale and arrest. Commissioners must report undisputed tax amounts in admitted settlement cases so the commission can permit recovery of those amounts, and assessees should be permitted and encouraged to pay taxes or offered amounts during pendency. Normal recovery continues for years not admitted or not yet admitted, and commissioners must expedite reports to the commission. en-us Fri, 10 Apr 1981 00:00:00 +0530 Sat, 04 Jun 2011 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9398 Recovery certificates should be issued to preserve limitation while coercive action is held in abeyance; suspension of coercive action excludes issuance of statutory notices under the second schedule and attachment of property as protective measures but includes sale and arrest. Commissioners must report undisputed tax amounts in admitted settlement cases so the commission can permit recovery of those amounts, and assessees should be permitted and encouraged to pay taxes or offered amounts during pendency. Normal recovery continues for years not admitted or not yet admitted, and commissioners must expedite reports to the commission. Circulars Income Tax Fri, 10 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9398