Summary assessment permits initiation when an officer has evidence of tax liability and delay would harm revenue, with senior approval. Summary assessment under Section 64 allows a tax officer to initiate an expedited assessment where the officer has evidence of a taxable person's liability and believes delay would prejudice revenue; such orders require prior permission from the Additional Commissioner or Joint Commissioner.
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.
Summary assessment permits initiation when an officer has evidence of tax liability and delay would harm revenue, with senior approval.
Summary assessment under Section 64 allows a tax officer to initiate an expedited assessment where the officer has evidence of a taxable person's liability and believes delay would prejudice revenue; such orders require prior permission from the Additional Commissioner or Joint Commissioner.
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