Tax determination rules: stays and appellate delays pause limitation periods while hearings, capped adjournments and recovery rules govern assessments. Periods of stay by a court or tribunal are excluded from computation of limitation for assessments; if an appellate body deems a fraud-based notice unsustainable, the proper officer shall determine tax under the general notice provision. Appellate directions require issuance of orders within two years; the proper officer must record facts and reasons, limits on demands are enforced, interest on short-paid tax is payable regardless of specification, modifications on appeal adjust interest and penalty, unpaid self-assessed tax is recoverable under recovery provisions, and a penalty under these sections bars a second penalty for the same act.
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.
Tax determination rules: stays and appellate delays pause limitation periods while hearings, capped adjournments and recovery rules govern assessments.
Periods of stay by a court or tribunal are excluded from computation of limitation for assessments; if an appellate body deems a fraud-based notice unsustainable, the proper officer shall determine tax under the general notice provision. Appellate directions require issuance of orders within two years; the proper officer must record facts and reasons, limits on demands are enforced, interest on short-paid tax is payable regardless of specification, modifications on appeal adjust interest and penalty, unpaid self-assessed tax is recoverable under recovery provisions, and a penalty under these sections bars a second penalty for the same act.
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