Now that the scrutiny assessment agony is over by 31st December, new one starts from Feburary onwards , for both the assessee and the A.O , when one month statutory time limit to pay the tax demand elapsed. It is usual that in many cases, the A.O might have threatened politely to recover the amount by attaching your bank accounts, fixed deposits and other assets. It is also a fact that , in a majority of cases, tax payer must have filed appeal before the Commissioner (Appeals) . Though the appeal will be decided in due course and not before at least one year , yet notice of recovery of tax demand or in many cases will keep pouring on your door step and in many cases bank account attachments shall keep happening. So , this post is devoted to discuss options available under Income Tax Atc to a tax payer to deal with tax demands .