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102120000000098275 2025-11-25 305 Right of representative assessee to recover tax...Content Right of representative assessee to recover tax...

Content Tax Recovery Officer by whom recovery is to be effected....of section 413, the Tax Recovery Officer shall be— (a)   the...

(1) and (4); or (b)   does not send to the Assessing Officer an intimation under..., the advance tax payable by him under...

Modification and revision of notice in certain cases. 290. (1) Where,— (a)   any tax...or any other sum in respect of which a notice of demand has been issued earlier...

rejected if the question raised therein— (a)   is already pending before any income-tax...to a transaction or issue which is designed prima facie...

Where, during the pendency of any proceeding for— (a)   the assessment of any income...or for the assessment or reassessment of any income, which...

buildings or lands appurtenant thereto, owned by the assessee shall be chargeable to income-tax...under the head...

of any such undertaking is eligible for benefits under this Part, then the Assessing...Officer shall have the power to determine the income of such...