Summary assessment: expedited tax assessment may be initiated to protect revenue, subject to senior approval and supervisory review. Proper officers may, with prior approval of an Additional Commissioner or Joint Commissioner, carry out summary assessment and issue orders on evidence of tax liability where delay would harm revenue; if the taxable person is not ascertainable and liability concerns goods, the person in charge of those goods is deemed the taxable person. The higher officer may withdraw an erroneous summary order on application or on motion and require the matter to follow regular assessment procedures, providing supervisory review of summary assessments.
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: expedited tax assessment may be initiated to protect revenue, subject to senior approval and supervisory review.
Proper officers may, with prior approval of an Additional Commissioner or Joint Commissioner, carry out summary assessment and issue orders on evidence of tax liability where delay would harm revenue; if the taxable person is not ascertainable and liability concerns goods, the person in charge of those goods is deemed the taxable person. The higher officer may withdraw an erroneous summary order on application or on motion and require the matter to follow regular assessment procedures, providing supervisory review of summary assessments.
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