Assessment of unregistered persons: tax authority may assess liability if registration absent, subject to opportunity to be heard. Assessment of unregistered persons allows the proper officer to assess tax liability by best judgement where a person fails to obtain registration or has had registration cancelled but remains liable to pay tax, and to issue an assessment order within five years from the date specified under section 44 for furnishing the annual return for the financial year to which the unpaid tax relates, subject to granting the person an opportunity of being heard.
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: tax authority may assess liability if registration absent, subject to opportunity to be heard.
Assessment of unregistered persons allows the proper officer to assess tax liability by best judgement where a person fails to obtain registration or has had registration cancelled but remains liable to pay tax, and to issue an assessment order within five years from the date specified under section 44 for furnishing the annual return for the financial year to which the unpaid tax relates, subject to granting the person an opportunity of being heard.
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