Transfer of pending tax applications to Commissioner with right to demand re hearing and extended time limits. Amendments modify section 132 by extending prescribed time limits, replacing the notified authority with the Commissioner, and inserting a provision ... Summary
Transfer of pending tax applications to Commissioner with right to demand re hearing and extended time limits.
Amendments modify section 132 by extending prescribed time limits, replacing the notified authority with the Commissioner, and inserting a provision transferring pending applications to the Commissioner who may continue them from their existing stage; applicants may demand re hearing before further proceedings.
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