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Existence of precedent: Revenue Audit queries on precedents answered; commissioners must consult Board before offering legal interpretation. Queries from Revenue Audit parties asking whether departmental instructions or judicial decisions cover a specific problem must be answered clearly. If the Audit seeks the Commissioner's general interpretation of a legal provision, the Commissioner should consult the Board, which may refer the question to the Ministry of Law for advice.
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.
Existence of precedent: Revenue Audit queries on precedents answered; commissioners must consult Board before offering legal interpretation.
Queries from Revenue Audit parties asking whether departmental instructions or judicial decisions cover a specific problem must be answered clearly. If the Audit seeks the Commissioner's general interpretation of a legal provision, the Commissioner should consult the Board, which may refer the question to the Ministry of Law for advice.
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