Checking of tax calculations: instructions apply to all orders meeting prescribed monetary limits, not only assessments. Instructions requiring ITOs to check tax calculations apply to any administrative order that attracts the prescribed monetary limits, not only to assessment and reassessment orders.
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.
Checking of tax calculations: instructions apply to all orders meeting prescribed monetary limits, not only assessments.
Instructions requiring ITOs to check tax calculations apply to any administrative order that attracts the prescribed monetary limits, not only to assessment and reassessment orders.
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