Assessment of unregistered taxpayers: officer may assess tax to best judgment and issue order within prescribed time limit. Where a taxable person fails to obtain registration despite liability, or whose registration has been cancelled but who remains liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgment for the relevant periods and issue an assessment order within the time measured from the annual return filing date for the financial year to which the unpaid tax relates, provided the person is given 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 taxpayers: officer may assess tax to best judgment and issue order within prescribed time limit.
Where a taxable person fails to obtain registration despite liability, or whose registration has been cancelled but who remains liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgment for the relevant periods and issue an assessment order within the time measured from the annual return filing date for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard.
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