Scrutiny of political party returns: assessments may be completed after scrutiny irrespective of voluntary filing or notice response. The Board directed that all assessments of political parties up to the specified assessment year may be subjected to and completed after scrutiny of returns, irrespective of whether returns were filed voluntarily or in response to a notice under the assessment provisions, and ordered that this directive be circulated to all concerned officials.
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.
Scrutiny of political party returns: assessments may be completed after scrutiny irrespective of voluntary filing or notice response.
The Board directed that all assessments of political parties up to the specified assessment year may be subjected to and completed after scrutiny of returns, irrespective of whether returns were filed voluntarily or in response to a notice under the assessment provisions, and ordered that this directive be circulated to all concerned officials.
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