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          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.

          <h1>Summary assessment can be initiated when evidence of tax liability exists and delay would harm revenue, with supervisory approval.</h1> Summary Assessment may be initiated when the proper officer has evidence that a taxable person has incurred tax liability and believes that delay in passing an assessment order would adversely affect the revenue; such an order requires prior permission from the Additional Commissioner or Joint Commissioner.

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