TMI BlogStay of demands.X X X X Extracts X X X X X X X X Extracts X X X X ..... the demands. 2. Directorate of Inspection (Research, Statistics Publication) was, accordingly requested to undertake a study of about 200 cases where demands had been stayed by the departmental authorities. On the basis of the study a report has since been submitted to the Board covering 240 cases in 12 Commissioners' charges. The study has mainly revealed the following: (i) 93.57% of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spection (Research, Statistics Publication) Board desires to reiterate that high pitched assessments should be avoided to reduce disputed demands. Full use should be made by the Inspecting Assistant Commissioners of the powers under section 144A and 144B to oversee the investigation and to see that needless additions are not made. 4. Where the demand is stayed pending disposal of appeals by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here stay has been granted to ensure that as soon as the appeals are decided, immediate steps are taken to recover the tax found due. 6. You are requested to issue suitable instructions on the above lines to all the officers in your charge so that the recovery out of the demand stayed which stood at Rs.155 crores on 31.3.79 can be made expeditiously. - Circular - Trade Notice - Public Notice - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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