Final assessment timeline requires completion within the prescribed period after provisional assessment, with authorised extensions. Final assessment must be passed by the proper officer within six months from communication of the provisional assessment order; on sufficient cause and for reasons recorded in writing the period may be extended by the Joint/Additional Commissioner for a further period not exceeding six months and by the Commissioner for such further period as he may deem fit.
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.
Final assessment timeline requires completion within the prescribed period after provisional assessment, with authorised extensions.
Final assessment must be passed by the proper officer within six months from communication of the provisional assessment order; on sufficient cause and for reasons recorded in writing the period may be extended by the Joint/Additional Commissioner for a further period not exceeding six months and by the Commissioner for such further period as he may deem fit.
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