Initiation of assessment actions suo motu expands Commissioner authority under proviso, permitting action either suo motu or on application. Amendment expands initiation of assessment-related action by adding suo motu to the proviso so that action may be taken either suo motu or on an application, substituting the words 'on an application' with 'suo motu, or on an application' and thereby making explicit that the competent authority can commence the specified procedural step without an external application.
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Provisions expressly mentioned in the judgment/order text.
Initiation of assessment actions suo motu expands Commissioner authority under proviso, permitting action either suo motu or on application.
Amendment expands initiation of assessment-related action by adding suo motu to the proviso so that action may be taken either suo motu or on an application, substituting the words "on an application" with "suo motu, or on an application" and thereby making explicit that the competent authority can commence the specified procedural step without an external application.
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