Limitation exclusion for stays: stay and appeal periods are excluded when computing assessment timelines and recovery follows.

Judicial or tribunal stay periods and periods during pending higher forum appeals are excluded from computing assessment limitation periods. Where fraud allegations in a notice are found unsustainable, the proper officer shall determine tax under the ordinary assessment provision. The proper officer must issue reasoned orders, grant hearings on written request, limit adjournments, restrict demands to notice grounds and amounts, and apply interest on shortpaid tax irrespective of its mention. Appellate modifications adjust interest and penalty, unpaid self assessed tax is recoverable under recovery provisions, and a penalty under assessment provisions bars another penalty for the same act.

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