Assessment of unregistered persons permits tax authorities to assess liability by best judgment while preserving right to hearing. The proper officer may assess the tax liability of a person who failed to obtain registration or whose registration was cancelled but who remained liable ... Summary
Assessment of unregistered persons permits tax authorities to assess liability by best judgment while preserving right to hearing.
The proper officer may assess the tax liability of a person who failed to obtain registration or whose registration was cancelled but who remained liable to pay tax, determining liability to the best of his judgment for relevant periods and issuing an assessment order within the statutory limitation linked to the annual return, provided the person is given an opportunity of being heard.
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