Deduction under income tax provision requires reporting errors found in past assessments to tax board by specified deadline. Tax officers who reviewed past assessments concerning the relevant deduction, as directed in the earlier Instruction, must now submit a report indicating whether mistakes were noticed in other cases and the results of those matters, reversing the earlier position that review need not be reported; the consolidated report must reach the Board by the deadline specified in the Instruction.
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.
Deduction under income tax provision requires reporting errors found in past assessments to tax board by specified deadline.
Tax officers who reviewed past assessments concerning the relevant deduction, as directed in the earlier Instruction, must now submit a report indicating whether mistakes were noticed in other cases and the results of those matters, reversing the earlier position that review need not be reported; the consolidated report must reach the Board by the deadline specified in the Instruction.
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