Continuation And Validation Of Certain Recovery Proceedings [Section 84]

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....ble person; b) If notice of demand is already served on taxable person before appeal, revision or any other proceedings, then recovery of enhanced amount, if any , would be continued from the stage at which the initial proceedings stood. As per Section 84(b) In case the Government dues are reduced in any appeal, revision or in other proceedings - the Commissioner (c) it shall not be necessary ....