Recovery Proceedings & Stay of Demand

Name: Recovery Proceedings & Stay of Demand
Brand: commerciallawpublishers
SKU: recovery-proceedings-mjpges91-s2es
Price: 480 INR
Availability: InStock
Author: Ram Dutt Sharma
ISBN: 978-93-56030-77-0

by Ram Dutt Sharma (Author)| Publisher: commerciallawpublishers

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Product Details

ISBN-13

978-93-56030-77-0

Publisher

commerciallawpublishers

Language

English

Edition

2nd Edition 2022

About the Author

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

About the Book

This 2nd edition of Recovery Proceedings & Stay of Demand under Income Tax Law, authored by Ram Dutt Sharma, provides a comprehensive and practical guide to the legal framework, procedures, and remedies related to the recovery of outstanding tax dues under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it offers detailed coverage of statutory provisions, departmental powers, and taxpayer rights in the context of recovery proceedings and stay applications.

The book explains the mechanisms available to the Income Tax Department for recovering tax arrears and the legal safeguards to prevent undue hardship to taxpayers. It also discusses the remedies available to assessees for obtaining a stay on tax demand pending appeal, supported by case laws, CBDT instructions, and practical compliance tips.

The content covers:
• Statutory provisions governing recovery proceedings under the Income Tax Act
• Powers of the Tax Recovery Officer (TRO) and other authorities
• Modes of recovery – attachment, sale of property, garnishee orders, and others
• Time limits and procedural requirements for initiating recovery
• Rights and obligations of taxpayers during recovery actions
• Provisions and procedures for obtaining a stay on demand
• Conditions and guidelines issued by CBDT for grant of stay
• Judicial pronouncements shaping the law on recovery and stay
• Interaction of recovery proceedings with appeal and revision provisions
• Practical guidance for taxpayers and professionals in handling recovery cases

This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates engaged in tax litigation and recovery matters
• Corporate tax teams managing large outstanding tax disputes
• Law and commerce students studying Indian direct tax procedure
• Taxpayers seeking clarity on their rights and remedies in recovery situations

Whether used for compliance, advisory, or litigation strategy, this updated edition serves as an authoritative and practical reference on recovery proceedings and stay of demand under the Income Tax Act, 1961.