Deemed filing of appeals by assessee in default against tax collection orders regularised for transitional filings between April and June. The amendment adds specified tax collection orders to the appeal provision, inserts a cross reference to an additional penalty provision after the existing penalty citation, and includes a transitional deeming provision treating appeals filed by an assessee in default between 1 April 2007 and 1 June 2007 as validly filed under the amended appeal section.
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.
Deemed filing of appeals by assessee in default against tax collection orders regularised for transitional filings between April and June.
The amendment adds specified tax collection orders to the appeal provision, inserts a cross reference to an additional penalty provision after the existing penalty citation, and includes a transitional deeming provision treating appeals filed by an assessee in default between 1 April 2007 and 1 June 2007 as validly filed under the amended appeal section.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
