Remedial measures in summary-assessment cases permitted to rectify assessing officers' mistakes in estate duty and wealth tax. The Directorate confirmed that the CBDT instruction against remedial action in summary-assessment cases was taken to apply to Wealth Tax and Estate Duty assessments, but that a subsequent Board instruction permits remedial measures to rectify assessing officers' mistakes even in summary-assessment cases; the matter should be taken up with the local Accountant General.
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.
Remedial measures in summary-assessment cases permitted to rectify assessing officers' mistakes in estate duty and wealth tax.
The Directorate confirmed that the CBDT instruction against remedial action in summary-assessment cases was taken to apply to Wealth Tax and Estate Duty assessments, but that a subsequent Board instruction permits remedial measures to rectify assessing officers' mistakes even in summary-assessment cases; the matter should be taken up with the local Accountant General.
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