https://www.taxtmi.com/caselaws?id=797561 Rule 68B's 2019 extension of the period for sale of attached immovable property applies to recovery claims still within the earlier limitation period but cannot revive claims already time-barred. Recovery-sale proceedings for the earlier assessment years were therefore barred, while those for later years remained timely because the amended period applied before expiry. Tax Recovery Officer functions concerning attachment, sale proclamation and setting aside sales are quasi-judicial; consequently, the Supreme Court's COVID-19 limitation exclusion applied. For unappealed demands, Rule 68B finality arises only after expiry of the demand-payment and ordinary appeal periods, preserving the later recovery proceedings and preventing release of the attachment. en-us Thu, 06 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797561 Rule 68B's 2019 extension of the period for sale of attached immovable property applies to recovery claims still within the earlier limitation period but cannot revive claims already time-barred. Recovery-sale proceedings for the earlier assessment years were therefore barred, while those for later years remained timely because the amended period applied before expiry. Tax Recovery Officer functions concerning attachment, sale proclamation and setting aside sales are quasi-judicial; consequently, the Supreme Court's COVID-19 limitation exclusion applied. For unappealed demands, Rule 68B finality arises only after expiry of the demand-payment and ordinary appeal periods, preserving the later recovery proceedings and preventing release of the attachment. Case-Laws Income Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797561