Validity of Summary Assessment Order Not Required Post Regular Assessment The High Court of Allahabad ruled that once a regular assessment is completed, the validity of a summary assessment order under section 132(5) is not ...
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.
Validity of Summary Assessment Order Not Required Post Regular Assessment
The High Court of Allahabad ruled that once a regular assessment is completed, the validity of a summary assessment order under section 132(5) is not required. The petitioner can seek the return of seized articles based on the regular assessment order by depositing the tax liability amount. Additionally, the petitioner can participate in an appeal by Mathura Prasad Jagdish Prasad. No costs were awarded in this judgment.
The High Court of Allahabad disposed of a writ petition regarding a regular assessment order dated May 21, 1990. The court stated that once a regular assessment is made, the validity of a summary assessment order under section 132(5) is unnecessary. The petitioner can apply for the return of seized articles according to the regular assessment order and deposit the tax liability amount for the return of goods. The petitioner can also seek to be involved in the appeal by Mathura Prasad Jagdish Prasad. No costs were awarded in this judgment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
