Delegation of notice issuance: senior tax officers may rely on assessing officer's recorded reasons without issuing the notice. An Explanation, effective from 1 October 1998, declares that if the Assessing Officer records reasons and the Joint Commissioner, Commissioner or Chief ... Summary
Delegation of notice issuance: senior tax officers may rely on assessing officer's recorded reasons without issuing the notice.
An Explanation, effective from 1 October 1998, declares that if the Assessing Officer records reasons and the Joint Commissioner, Commissioner or Chief Commissioner is satisfied as to the fitness of a case for issuing a reassessment notice, the senior officer need not personally issue that notice.
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