Section 224 of Income Tax Act "Validity of certificate and cancellation or amendment thereof"
224. It shall not be open to the assessee to dispute the correctness of any certificate drawn up by the Tax Recovery Officer on any ground whatsoever, but it shall be lawful for the Tax Recovery Officer to cancel the certificate if, for any reason, he thinks it necessary so to do, or to correct any clerical or arithmetical mistake therein.
225. (1) It shall be lawful for the Tax Recovery Officer
to grant time for the payment of any tax and when he does
so, he shall stay the proceedings for the recovery of such
tax until the expiry of the time so granted.
(2) Where the order giving rise to a demand of tax for which
a certificate has been drawn up is modified in appeal or
other proceeding under this Act, and, as a consequence
thereof, the demand is reduced but the order is the
subject-matter of further proceeding under this Act, the Tax
Recovery Officer shall stay the recovery of such part of the
amount specified in the certificate as pertains to the said
reduction for the period for which the appeal or other
proceeding remains pending.
(3) Where a certificate has been drawn up and subsequently
the amount of the outstanding demand is reduced as a result
of an appeal or other proceeding under this Act, the Tax
Recovery Officer shall, when the order which was the
subject-matter of such appeal or other proceeding has become
final and conclusive, amend the certificate, or cancel it,
as the case may be.