Assessment of unregistered persons: proper officer may estimate unpaid tax within statutory period and must afford a hearing. Where a person liable to register fails to obtain registration or has registration cancelled but remained liable to pay tax, the proper officer may assess that person's tax liability for the relevant periods to the best of his judgement and issue an assessment order within five years from the date specified under section 44 for filing the annual return for the financial year to which the unpaid tax relates; no such assessment order shall be passed without giving the person 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: proper officer may estimate unpaid tax within statutory period and must afford a hearing.
Where a person liable to register fails to obtain registration or has registration cancelled but remained liable to pay tax, the proper officer may assess that person's tax liability for the relevant periods to the best of his judgement and issue an assessment order within five years from the date specified under section 44 for filing the annual return for the financial year to which the unpaid tax relates; no such assessment order shall be passed without giving the person an opportunity of being heard.
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