Notice of demand formalities: prescribed forms govern wealth-tax notices, with a separate form for provisional assessments. Every notice of demand for wealth-tax must be issued in Form C, while a notice relating to a provisional wealth-tax assessment must be issued in Form D, subject to the amendment that omitted the provisional-assessment provision.
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Provisions expressly mentioned in the judgment/order text.
Notice of demand formalities: prescribed forms govern wealth-tax notices, with a separate form for provisional assessments.
Every notice of demand for wealth-tax must be issued in Form C, while a notice relating to a provisional wealth-tax assessment must be issued in Form D, subject to the amendment that omitted the provisional-assessment provision.
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