Notice of demand under equalisation levy rules: assessing officer must serve prescribed notice; certain intimations deemed demand. Rule 7 requires the Assessing Officer to serve a notice of demand in the prescribed form when levy, interest or penalty is payable following an order under Chapter VIII. The provision further provides that where a sum is determined payable by the assessee or e commerce operator under section 168(1), the intimation under that section shall be deemed to be a notice of demand.
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.
Notice of demand under equalisation levy rules: assessing officer must serve prescribed notice; certain intimations deemed demand.
Rule 7 requires the Assessing Officer to serve a notice of demand in the prescribed form when levy, interest or penalty is payable following an order under Chapter VIII. The provision further provides that where a sum is determined payable by the assessee or e commerce operator under section 168(1), the intimation under that section shall be deemed to be a notice of demand.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
