The course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings :

What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings?
Ans. The notice of demand is required to be served only in respect of the enhanced dues. In so far as the amount already confirmed prior to disposal of appeal/revision, the recovery proceedings may be continued from the stage at which such proceedings stood immediately before such disposal of appeal/revision. (Sec.84(a))