Time extension for assessment: sequential short extensions allowed by tax commissioners where sufficient cause is shown and reasons are recorded. Amendment modifies the time-extension framework by authorising sequential, limited extensions where sufficient cause is shown and reasons are recorded in writing; the Additional Commissioner or Joint Commissioner may grant an initial short extension, and the Commissioner may grant a further short extension beyond that initial extension, both subject to the requirement that reasons be recorded in writing.
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Provisions expressly mentioned in the judgment/order text.
Time extension for assessment: sequential short extensions allowed by tax commissioners where sufficient cause is shown and reasons are recorded.
Amendment modifies the time-extension framework by authorising sequential, limited extensions where sufficient cause is shown and reasons are recorded in writing; the Additional Commissioner or Joint Commissioner may grant an initial short extension, and the Commissioner may grant a further short extension beyond that initial extension, both subject to the requirement that reasons be recorded in writing.
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