Notice of demand requires service in prescribed form specifying sums payable and chargeable expenditure under expenditure tax law. When a tax, interest, penalty or other sum is payable under the expenditure tax framework, the Assessing Officer must issue a notice of demand in the prescribed form specifying the sum payable and the amount of chargeable expenditure to which the sum relates.
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.
Notice of demand requires service in prescribed form specifying sums payable and chargeable expenditure under expenditure tax law.
When a tax, interest, penalty or other sum is payable under the expenditure tax framework, the Assessing Officer must issue a notice of demand in the prescribed form specifying the sum payable and the amount of chargeable expenditure to which the sum relates.
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