Assessment of unregistered persons: officer may estimate tax liability and issue assessment within statutory period after notice. When a person liable to register fails to obtain registration, or has had registration cancelled under section 29(2) but remained liable to pay tax, the proper officer may assess the tax to the best of his judgment for relevant periods and must issue an assessment order within five years from the date specified under section 44 for furnishing the annual return for the financial year concerned; the person must be given an opportunity of being heard prior to such order.
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 and issue assessment within statutory period after notice.
When a person liable to register fails to obtain registration, or has had registration cancelled under section 29(2) but remained liable to pay tax, the proper officer may assess the tax to the best of his judgment for relevant periods and must issue an assessment order within five years from the date specified under section 44 for furnishing the annual return for the financial year concerned; the person must be given an opportunity of being heard prior to such order.
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