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    <description>Section 84 allows recovery proceedings to continue notwithstanding appeals or revisions: where a demand is enhanced, the Commissioner must serve a fresh notice for the enhanced amount but may continue existing recovery proceedings without a fresh notice for previously demanded amounts; where a demand is reduced, no fresh notice is required, the Commissioner must intimate the reduction to the taxpayer and recovery authority, and recovery may continue in relation to the reduced amount from the prior stage.</description>
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      <description>Section 84 allows recovery proceedings to continue notwithstanding appeals or revisions: where a demand is enhanced, the Commissioner must serve a fresh notice for the enhanced amount but may continue existing recovery proceedings without a fresh notice for previously demanded amounts; where a demand is reduced, no fresh notice is required, the Commissioner must intimate the reduction to the taxpayer and recovery authority, and recovery may continue in relation to the reduced amount from the prior stage.</description>
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