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Determination of tax: procedural rules require exclusion of stay periods, hearing rights, limited adjournments and limitation safeguards. Procedural rules require exclusion of court or tribunal stay periods from limitation for assessment; where fraud-based notices are invalidated on appeal the proper officer must determine tax under the ordinary assessment route; appellate directions must be implemented within two years. A written opportunity of hearing with limited adjournments and recorded reasons is required; orders must state facts and grounds, demand only specified amounts, and modify interest and penalty proportionately on appeal. Interest on short-paid tax is payable irrespective of its mention in the order, self-assessed tax may be recovered under separate recovery provisions, and duplicate penalties for the same act are prohibited.
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.
<h1>Determination of tax: procedural rules require exclusion of stay periods, hearing rights, limited adjournments and limitation safeguards.</h1> Procedural rules require exclusion of court or tribunal stay periods from limitation for assessment; where fraud-based notices are invalidated on appeal the proper officer must determine tax under the ordinary assessment route; appellate directions must be implemented within two years. A written opportunity of hearing with limited adjournments and recorded reasons is required; orders must state facts and grounds, demand only specified amounts, and modify interest and penalty proportionately on appeal. Interest on short-paid tax is payable irrespective of its mention in the order, self-assessed tax may be recovered under separate recovery provisions, and duplicate penalties for the same act are prohibited.
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