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TMI BlogCOLLECTION AND RECOVERY - SECTION 220? WHEN TAX PAYABLE - ASSESSEE IN DEFAULTX X X X Extracts X X X X X X X X Extracts X X X X ..... A. RESPONSIBILITY (i) It shall be the responsibility of the Assessing Officers and the TRO to collect every demand that has been raised, except the following : (a) Demand which has not fallen due; (b) Demand which has been stayed by a Court or ITAT or Settlement Commission; (c) Demand for which a proper proposal for write off has been submitted; (d) Demand stayed in accordance with paras B & C below. (ii) Where demand in respect of which a Recovery Certificate has been issued or a statement has been drawn, the primary responsibility for the collection of tax shall rest with the TRO. (iii) It would be the responsibility of the supervisory authorities to ensure that the Assessing Officers and the TROs take all such measures as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent reason to stay the recovery of demand. A few illustrative situations where stay could be granted are— (a) if the demand in dispute relates to issues that have been decided in assessee's favour by an appellate authority or court earlier; or (b) if the demand in dispute has arisen because the Assessing Officer had adopted an interpretation of law in respect of which there exist conflicting decisions of one or more High Courts (not of the High Court under whose jurisdiction the Assessing Officer is working); or (c) if the High Court having jurisdiction has adopted a contrary interpretation but the Department has not accepted that judgment. It is clarified that in these situations also, stay may be granted only in respect of the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or under section 220(3) or section 220(7)], the expression that occurs in the section viz, that he agrees to treat the assessee as not being in default in respect of the amount specified, subject to such conditions as he deems fit to impose. (v) While considering an application under section 220(6), the Assessing Officer should consider all relevant factors having a bearing on the demand raised and communicate his decision in the form of a speaking order. D. MISCELLANEOUS (i) Even where recovery of demand has been stayed, the Assessing Officer will continue to review the situation to ensure that the conditions imposed are fulfilled by the assessee failing which the stay order would need to be withdrawn. (ii) Where the assessee seeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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