Ex parte assessment safeguards: curb over pitched income tax assessments and ensure procedural enquiries and opportunity to rebut. The Board directs supervisory officers to curb recurring high pitched and ex parte assessments that lack requisite enquiries, supporting evidence, confrontation of the assessee, and opportunity to rebut; to prevent deliberate delay until limitation approaches and prolonged non disposal of applications under section 146; and to periodically review statistics on ex parte assessments, demands raised, and pending section 146 applications to ensure compliance with sections 143(3) and 144 and sound investigative procedure.
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.
Ex parte assessment safeguards: curb over pitched income tax assessments and ensure procedural enquiries and opportunity to rebut.
The Board directs supervisory officers to curb recurring high pitched and ex parte assessments that lack requisite enquiries, supporting evidence, confrontation of the assessee, and opportunity to rebut; to prevent deliberate delay until limitation approaches and prolonged non disposal of applications under section 146; and to periodically review statistics on ex parte assessments, demands raised, and pending section 146 applications to ensure compliance with sections 143(3) and 144 and sound investigative procedure.
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