1893/1992.

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....ficer does not have any powers of recovery u/s.226 in cases where a tax recovery certificate(TRC) has been issued by him or has been drawn up by the TRO. In such cases, the TRO alone can exercise these powers. Therefore, there is a need for the Assessing Officer to maintain a record of all such cases where the TRO has drawn up tax recovery certificate. 2. Till 1989 the Assessing Officer used to....

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....e that whenever the TRO draws up a tax recovery certificate and enters the same in his register in Form ITNS-162, he should send intimation thereof to the concerned Assessing Officer so that the Assessing Officer makes a note thereof against the corresponding entry in his D & CR in the following form--Tax Recovery Certificate drawn up by the TRO(address of TRO) and entered in his register at Sl.No....