Tax intimation objections now expressly included for challenge alongside assessment orders after statutory amendment procedure. The amendment expressly includes an intimation arising from assessment proceedings where the assessee objects to adjustments as a challengeable communication, and substitutes wording so that either an intimation or an order is treated as the relevant communication for purposes of contestability, provided the intimation is sent or the order exists.
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.
Tax intimation objections now expressly included for challenge alongside assessment orders after statutory amendment procedure.
The amendment expressly includes an intimation arising from assessment proceedings where the assessee objects to adjustments as a challengeable communication, and substitutes wording so that either an intimation or an order is treated as the relevant communication for purposes of contestability, provided the intimation is sent or the order exists.
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