Summary assessment allows a proper officer, with prior senior permission, to assess tax to protect revenue, reviewable by superior. A proper officer, with prior permission of an Additional Commissioner or Joint Commissioner, may make a prompt summary assessment where evidence shows a tax liability and delay may prejudice revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed taxable. A summary order may be withdrawn by the Additional Commissioner or Joint Commissioner, on application within the prescribed period or on their own motion, and the case then follows the regular assessment procedure for formal adjudication.
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 allows a proper officer, with prior senior permission, to assess tax to protect revenue, reviewable by superior.
A proper officer, with prior permission of an Additional Commissioner or Joint Commissioner, may make a prompt summary assessment where evidence shows a tax liability and delay may prejudice revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed taxable. A summary order may be withdrawn by the Additional Commissioner or Joint Commissioner, on application within the prescribed period or on their own motion, and the case then follows the regular assessment procedure for formal adjudication.
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