Assessment of unregistered persons allows tax authorities to assess liability by best judgment and issue orders with procedural hearing. Where a person liable to register fails to obtain registration or has registration cancelled yet remains liable to pay tax, the proper officer may assess the person's tax liability to the best of his judgement for the relevant periods and 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 allows tax authorities to assess liability by best judgment and issue orders with procedural hearing.
Where a person liable to register fails to obtain registration or has registration cancelled yet remains liable to pay tax, the proper officer may assess the person's tax liability to the best of his judgement for the relevant periods and 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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