Steps to secure recovery of demand in high demand cases - Regarding

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....eate huge demands against assessees without obtaining the details of any known assets of the assessee. With the passage of time and in the absence of such details, no concrete action gets taken to recover this demand. As a result, Department is burdened with the responsibility to recover the huge arrears existing in its records, with little possibility of actual recovery in many cases. As on 1-4-2....

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.... the maximum extent, as the case may be). After completion of the assessment, if the provisional attachment cannot be continued till recovery, the same assets can be considered for attachment etc. under section 222/226. In each of these cases, the Assessing Officer shall mention in an Office Note to the Assessment Order in question, the efforts made to locate the assets of the assessee, the detail....