Dispute Resolution Committee directions: Assessing Officer must conform and pass or modify assessment within one month. The amendment inserts subsection (2A) into section 245MA requiring that, notwithstanding section 144C, upon receipt of a Dispute Resolution Committee ... Summary
Dispute Resolution Committee directions: Assessing Officer must conform and pass or modify assessment within one month.
The amendment inserts subsection (2A) into section 245MA requiring that, notwithstanding section 144C, upon receipt of a Dispute Resolution Committee order the Assessing Officer must pass an assessment, reassessment or recomputation where the order is a draft, or otherwise modify the assessment, reassessment or recomputation to conform with the Committee's directions, and complete such action within one month from the end of the month in which the order is received.
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