Withdrawal of summary assessment available: taxpayer may seek officer withdrawal and reassessment, and senior officer may withdraw suo motu. A taxable person affected by a summary assessment order may apply for its withdrawal to the jurisdictional Additional/Joint Commissioner within thirty days; if found erroneous the officer may withdraw the order and direct the proper officer to determine tax liability. The Additional/Joint Commissioner may also withdraw a summary assessment suo motu and direct reassessment, providing an administrative review alternative to appellate remedy.
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.
Withdrawal of summary assessment available: taxpayer may seek officer withdrawal and reassessment, and senior officer may withdraw suo motu.
A taxable person affected by a summary assessment order may apply for its withdrawal to the jurisdictional Additional/Joint Commissioner within thirty days; if found erroneous the officer may withdraw the order and direct the proper officer to determine tax liability. The Additional/Joint Commissioner may also withdraw a summary assessment suo motu and direct reassessment, providing an administrative review alternative to appellate remedy.
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