Certificate proceedings under section 222.

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..... rtificate proceedings under section 222 have already been taken for the recovery of outstanding demand under section 210, the Income-tax Officer should continue these proceedings even after the regular assessment and direct the recovery of difference on the regular assessment. It has been noticed that these instructions are neither legally in order nor are followed in actual practice in many of th .....

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..... ior to the issue of notice of demand on completion of the assessment is not wiped out and the obligation to pay penalty or interest for the said period would remain. Wherever a part of the demand is in arrears of advance-tax, the same may be shown separately in the demand notice, but the certificate proceedings already taken may be withdrawn. 2. Para 2 of the Board's letter F.No.16/133/64-IT(B .....

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