Summary assessment withdrawal allows taxpayers to seek withdrawal by the Additional/Joint Commissioner and reassessment by proper officer. A taxable person may apply for withdrawal of a summary assessment order to the jurisdictional Additional/Joint Commissioner within thirty days; if the officer finds the order erroneous, he can withdraw it and direct the proper officer to determine tax liability under the statutory assessment provisions. The Additional/Joint Commissioner may also withdraw such orders on his own motion where they appear erroneous.
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 withdrawal allows taxpayers to seek withdrawal by the Additional/Joint Commissioner and reassessment by proper officer.
A taxable person may apply for withdrawal of a summary assessment order to the jurisdictional Additional/Joint Commissioner within thirty days; if the officer finds the order erroneous, he can withdraw it and direct the proper officer to determine tax liability under the statutory assessment provisions. The Additional/Joint Commissioner may also withdraw such orders on his own motion where they appear erroneous.
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