Time-barring under section 143: centralised lists provided for identifying pending assessments and ensuring completion on the system. Directorate extracted AST data to identify cases pending scrutiny and processing that are approaching time bar and placed detailed lists on itaxnet and ITD/AST MIS Reports. Supervisors and Assessing Officers are instructed to use these centralised lists to ensure assessments are completed on the system, upload order details to correct discrepancies, and lodge Helpdesk complaints for system issues so that AST/ITBA reflects the accurate position.
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.
Time-barring under section 143: centralised lists provided for identifying pending assessments and ensuring completion on the system.
Directorate extracted AST data to identify cases pending scrutiny and processing that are approaching time bar and placed detailed lists on itaxnet and ITD/AST MIS Reports. Supervisors and Assessing Officers are instructed to use these centralised lists to ensure assessments are completed on the system, upload order details to correct discrepancies, and lodge Helpdesk complaints for system issues so that AST/ITBA reflects the accurate position.
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