Provisional assessment verification required before adjudication to ensure show cause notices contain all relevant facts and avoid limitation errors. The Board warns that failing to record or verify that assessments were provisional in the Show Cause Notice led to an adjudicator incorrectly treating the demand as time barred; it directs officers to verify assessment status and include all relevant facts in the Show Cause Notice before adjudication to avoid procedural errors.
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.
Provisional assessment verification required before adjudication to ensure show cause notices contain all relevant facts and avoid limitation errors.
The Board warns that failing to record or verify that assessments were provisional in the Show Cause Notice led to an adjudicator incorrectly treating the demand as time barred; it directs officers to verify assessment status and include all relevant facts in the Show Cause Notice before adjudication to avoid procedural errors.
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