https://www.taxtmi.com/caselaws?id=38420 The High Court held that the Income-tax Officer has jurisdiction to recover advance tax before assessment completion under Section 222 of the Income-tax Act, 1961. Advance tax is considered recoverable and treated as tax under Sections 207, 209, 210, 211, and 219. The court emphasized that advance tax falls under Chapter XVII for tax collection and rejected the argument that it cannot be recovered before assessment finalization. The court reinstated the Tax Recovery Officer's decision, clarifying the recoverability of advance tax as a legitimate form of tax. en-us Mon, 16 Jan 1978 00:00:00 +0530 Tue, 06 Apr 2010 11:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38420 The High Court held that the Income-tax Officer has jurisdiction to recover advance tax before assessment completion under Section 222 of the Income-tax Act, 1961. Advance tax is considered recoverable and treated as tax under Sections 207, 209, 210, 211, and 219. The court emphasized that advance tax falls under Chapter XVII for tax collection and rejected the argument that it cannot be recovered before assessment finalization. The court reinstated the Tax Recovery Officer's decision, clarifying the recoverability of advance tax as a legitimate form of tax. Case-Laws Income Tax Mon, 16 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38420