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Revenue audit objections: Board requests finalised disposals and accepted or rejected status for audit-detected tax mistakes. The Board notes many audit objections shown as 'under consideration' remain without reported final disposal, impairing its ability to state case positions; it therefore requires commissioners to provide detailed case-level information in a prescribed proforma showing whether each audit-detected under-charge or overcharge was settled, accepted, or not accepted, and to acknowledge receipt.
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.
Revenue audit objections: Board requests finalised disposals and accepted or rejected status for audit-detected tax mistakes.
The Board notes many audit objections shown as "under consideration" remain without reported final disposal, impairing its ability to state case positions; it therefore requires commissioners to provide detailed case-level information in a prescribed proforma showing whether each audit-detected under-charge or overcharge was settled, accepted, or not accepted, and to acknowledge receipt.
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