Closure under Section 73(3) requires voluntary tax payment and officer certification to avoid show cause notices and penalties. Closure requires the assessee's voluntary payment of the tax and interest and a written request for non issuance of a show cause notice; the investigating officer must certify absence of evidence for extended limitation and the Commissioner (or MMC/Additional Commissioner route as applicable) must approve closure before recording the case in a dedicated register and reporting it monthly to headquarters.
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.
Closure under Section 73(3) requires voluntary tax payment and officer certification to avoid show cause notices and penalties.
Closure requires the assessee's voluntary payment of the tax and interest and a written request for non issuance of a show cause notice; the investigating officer must certify absence of evidence for extended limitation and the Commissioner (or MMC/Additional Commissioner route as applicable) must approve closure before recording the case in a dedicated register and reporting it monthly to headquarters.
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