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          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.

          <h1>Summary assessment powers permit urgent tax assessment to protect revenue, with supervisory withdrawal and regular assessment follow-up.</h1> Proper officers may, with prior permission of the Additional Commissioner or Joint Commissioner, carry out a summary assessment on evidence of tax liability when delay would prejudice revenue; if the taxable person is not ascertainable for goods, the person in charge of the goods is deemed the taxable person. Orders under this power may be withdrawn by the Additional Commissioner or Joint Commissioner if erroneous, after which regular assessment procedures apply.

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