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 Â 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 payerÂ to deal with tax demands .