Assessment of unregistered persons allows best judgement tax assessment where registration was required, subject to hearing and time limits. The provision authorizes the proper officer to make a best-judgement assessment of tax where a person failed to obtain or had cancelled registration but remained liable to tax, and to issue an assessment order, provided the person is given an opportunity of being heard; the order must be issued within the limitation period measured from the statutory date for filing the annual return for the financial year to which the unpaid tax relates.
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 allows best judgement tax assessment where registration was required, subject to hearing and time limits.
The provision authorizes the proper officer to make a best-judgement assessment of tax where a person failed to obtain or had cancelled registration but remained liable to tax, and to issue an assessment order, provided the person is given an opportunity of being heard; the order must be issued within the limitation period measured from the statutory date for filing the annual return for the financial year to which the unpaid tax relates.
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