Authorities Must Follow Legal Procedures Before Tax Recovery Despite Petitioner's Oversight u/s 221.

Recovery proceedings u/s 221 - It is true that, the petitioner ought to applied to the Assessing Officer or to the Appellate Authority for keeping the additional tax demand in abeyance, which the petitioner did not do. Nevertheless, this would not enable the authorities to ignore the legal requirements before affecting the recovery. - HC .....

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