Summary assessment procedures require issuing assessment order copies and computations with demand notices and prompt delivery. Summary assessments must include a copy of the assessment computation or a standard assessment order when delivered with demand notices, challans or refund vouchers. Where returns are modified the prescribed proforma showing additions, deletions or exempt treatment must be used; where returns are accepted a stamp indicating assessment under the summary procedure may be affixed. These assessment documents should be sent with payment/refund documents and delivered to the assessee within a short prescribed period after completion.
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Provisions expressly mentioned in the judgment/order text.
Summary assessment procedures require issuing assessment order copies and computations with demand notices and prompt delivery.
Summary assessments must include a copy of the assessment computation or a standard assessment order when delivered with demand notices, challans or refund vouchers. Where returns are modified the prescribed proforma showing additions, deletions or exempt treatment must be used; where returns are accepted a stamp indicating assessment under the summary procedure may be affixed. These assessment documents should be sent with payment/refund documents and delivered to the assessee within a short prescribed period after completion.
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