Refund including stay of demands.

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....ommissioners of Income-tax(Recovery) have been assigned all the 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.....

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.... above Rs.25 lakhs. In this connection reference is invited to boards 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 Directo....