Assessment requirement: Commissioner must make a formal assessment before claiming tax, interest or penalty under the Act. No demand for payment of tax, interest, penalty or other amount in the nature of tax, interest or penalty may be made by the Commissioner against a person unless a formal assessment has been made; a completed assessment is the condition precedent to any claim for payment under the 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.
Assessment requirement: Commissioner must make a formal assessment before claiming tax, interest or penalty under the Act.
No demand for payment of tax, interest, penalty or other amount in the nature of tax, interest or penalty may be made by the Commissioner against a person unless a formal assessment has been made; a completed assessment is the condition precedent to any claim for payment under the Act.
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