System-generated tax notices quashed; fresh reassessments must be issued only after human review and lawful procedure. System-generated default assessment notices dated 19/06/2015, and consequent withdrawal letters and the related circular, were quashed. Any fresh reassessment notices must be issued in accordance with law, not be system-generated, and must involve human intervention. Ward VATOs are directed to take necessary steps consistent with this requirement, and the Circular is issued with the Commissioner's approval for implementation and departmental dissemination.
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Provisions expressly mentioned in the judgment/order text.
System-generated tax notices quashed; fresh reassessments must be issued only after human review and lawful procedure.
System-generated default assessment notices dated 19/06/2015, and consequent withdrawal letters and the related circular, were quashed. Any fresh reassessment notices must be issued in accordance with law, not be system-generated, and must involve human intervention. Ward VATOs are directed to take necessary steps consistent with this requirement, and the Circular is issued with the Commissioner's approval for implementation and departmental dissemination.
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