Summary assessment powers allow immediate provisional tax assessment to protect revenue when delay would prejudice collection. Summary assessment authorises the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to issue an assessment order ... Summary
Summary assessment powers allow immediate provisional tax assessment to protect revenue when delay would prejudice collection.
Summary assessment authorises the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to issue an assessment order on sufficient grounds when delay may prejudice revenue; if the taxable person for goods is unascertainable, the person in charge of the goods is deemed the taxable person and liable. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order on application or on own motion and proceed under the normal detailed assessment procedure.
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