Summary assessment powers protect revenue by enabling prompt interim assessment and deeming handlers of goods liable if taxpayer unascertainable. Summary assessment allows a proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to make an interim assessment when delay may harm the interest of revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed the taxable person. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order, including on a taxable person's application within thirty days, and refer the matter to the regular assessment procedures.
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.
Summary assessment powers protect revenue by enabling prompt interim assessment and deeming handlers of goods liable if taxpayer unascertainable.
Summary assessment allows a proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to make an interim assessment when delay may harm the interest of revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed the taxable person. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order, including on a taxable person's application within thirty days, and refer the matter to the regular assessment procedures.
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