Practice of assessment which remains in existence for a period over one year should not be changed without the specific and prior approval of the Commissioner
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Change to longstanding assessment practice requires prior Commissioner approval to ensure administrative stability and proper scrutiny. Any alteration to an established assessment practice that has prevailed for more than one year requires the Commissioner's prior permission. Under the self-assessment system, assessees file returns and declarations subject to departmental scrutiny, and where no enquiries or change actions were taken for a year from adoption of a practice, Commissioner authorization is necessary before implementing any change.
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.
Change to longstanding assessment practice requires prior Commissioner approval to ensure administrative stability and proper scrutiny.
Any alteration to an established assessment practice that has prevailed for more than one year requires the Commissioner's prior permission. Under the self-assessment system, assessees file returns and declarations subject to departmental scrutiny, and where no enquiries or change actions were taken for a year from adoption of a practice, Commissioner authorization is necessary before implementing any change.
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