Refund including stay of demands.

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.... functions of the CsIT under the I.T.Act in connection with the recovery of taxes including stay of demands, withholding of refunds u/s.241 and the work of Tax Recovery Commissioners. It has been further stated in Instruction No.160 dated 18th April,1970 that the responsibility for appropriate action in cases of tax arrears between Rs.1 lakh and 5 lakhs will be that of the Addl.CIT(Recovery). Doub....

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....ards letter No.F.3/62/69-ITB dated 7-1-70. It was in view of this that the Addl.CsIT were made responsible for appropriate action only in cases of tax arrears between Rs.1 lakh and Rs.5 lakhs. It is however clarified that it will be the responsibility of the Addl.CsIT to ensure that appropriate action as per the directions of Director of Inspection is taken in all cases of tax arrears above Rs.5 l....