Assessment of unregistered persons: officer may estimate tax liability for relevant periods after hearing within statutory return period. Where a person liable to be registered fails to obtain registration or has had registration cancelled but remains liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgement for the relevant tax periods and issue an assessment order within the statutory period for furnishing the annual return for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard.
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.
Assessment of unregistered persons: officer may estimate tax liability for relevant periods after hearing within statutory return period.
Where a person liable to be registered fails to obtain registration or has had registration cancelled but remains liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgement for the relevant tax periods and issue an assessment order within the statutory period for furnishing the annual return for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard.
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