Immunity from penalty for taxpayers who pay assessed tax and interest and do not file appeal; officer issues final order. Statute provides that an assessee who pays the tax and interest shown in an assessment or reassessment order within the demand period and has not filed an appeal may apply, within a short prescribed period, for immunity from specified penalties and initiation of prosecution; the assessing officer, after the appeal period has expired and if penalty proceedings have not been initiated under the particular circumstances, must decide the application within a fixed one month window, grant or reject after hearing, and the order is final and bars appeal or revision against that assessment where immunity is accepted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Immunity from penalty for taxpayers who pay assessed tax and interest and do not file appeal; officer issues final order.
Statute provides that an assessee who pays the tax and interest shown in an assessment or reassessment order within the demand period and has not filed an appeal may apply, within a short prescribed period, for immunity from specified penalties and initiation of prosecution; the assessing officer, after the appeal period has expired and if penalty proceedings have not been initiated under the particular circumstances, must decide the application within a fixed one month window, grant or reject after hearing, and the order is final and bars appeal or revision against that assessment where immunity is accepted.
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