Assessment of unregistered persons: revenue may make best judgment tax assessments for liable but unregistered taxpayers, subject to a hearing. Section 63 permits the proper officer to make best judgment assessments of persons liable to register but unregistered, or whose registration was cancelled yet remained liable to tax, for the relevant periods and to issue an assessment order within five years from the date specified for furnishing the annual return for the relevant financial year, 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 persons: revenue may make best judgment tax assessments for liable but unregistered taxpayers, subject to a hearing.
Section 63 permits the proper officer to make best judgment assessments of persons liable to register but unregistered, or whose registration was cancelled yet remained liable to tax, for the relevant periods and to issue an assessment order within five years from the date specified for furnishing the annual return for the relevant financial year, provided the person is given an opportunity of being heard.
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