Rectification and review: procedural requirements for filing, competence to review predecessor orders, and interplay with objections and appeals. Applications for rectification must be filed in Form DVAT 38B and for review in Form DVAT 38C; review applications must be presented within thirty days. The Commissioner or an appointed official may review predecessors' assessments or orders. The Commissioner may enforce payment despite a review application. A taxpayer must withdraw a review application before filing an objection or appeal, and the Commissioner shall not review where an objection or appeal is pending.
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Rectification and review: procedural requirements for filing, competence to review predecessor orders, and interplay with objections and appeals.
Applications for rectification must be filed in Form DVAT 38B and for review in Form DVAT 38C; review applications must be presented within thirty days. The Commissioner or an appointed official may review predecessors' assessments or orders. The Commissioner may enforce payment despite a review application. A taxpayer must withdraw a review application before filing an objection or appeal, and the Commissioner shall not review where an objection or appeal is pending.
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