Recovery by ITOs ITCs in case where recovery certificates issued to TROs.

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....y certificates have been issued to the Tax Recovery Officers. It has been reported that they have taken the stand that in view of the following directions contained in Board's instruction No. 1478 [F.No. 398/29/81-IT(B) dated 27-7-82], they are precluded from taking any action for recovery in respect of certified demands: '(v)- In so far as certified demand is concerned, recovery proceedings, sta....

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....for recovery. The position was reviewed in a meeting of the Board recently on 3-9-1985. It is emphasised that when there is necessity for immediate recovery action (such as attachment of bank account) the Income-tax Officer should exercise his powers in the interests of revenue; where there is time to intimate the TRO for recovery action without jeopardising interest of revenue, Income-tax Officer....