TaxTMI 
TaxTMI 
Functioning of the Recovery Officers.
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....neral of India for 1981-82 tabled in the Lok Sabha on 4th April, 1983, severely criticised the functioning of the Recovery Officers in the country. The appraisal of the C&AG attributes the slow pace of recovery to defective Planning of work in the Income-tax Offices, defective maintenance of records in the Recovery officers, lack of coordination between the Income-tax and Recovery Officers and ina....
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....issioners of Income-tax by officers having experience in recovery work. (b) The Commissioner of Income-tax (Recovery) in the Metropolitan Cities have brought to the notice of the Board that the Recovery Wings are not given the adequate sanctioned strength by the administrative Commissioners. Instances are also there where the staff given to the TROs are not relieved after their posting. In many....
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....levant particulars in the tax recovery certificates. To prevent this members of the staff entrusted with the job of preparing recovery certificates, or found to be in the habit of putting recovery certificates in a mechanical manner to the ITO without verifying the actual demands should be dealt with sternly. The ultimate responsibility for this lapse of furnishing incomplete and inaccurate detail....
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....osition of the demand. In the meantime, he may issue a letter to the assessee to the effect that the demand has been kept in abeyance (as provided in item 9 Chapter II of the Tax Recovery Inspectors' Manual). (f) The TRO should not take any coercive step, such as sale of movable and immovable assets, detention of defaulter in the Civil Prison, for the recovery of the demand during the period wh....