Service of Tax Demand Notices: directives require prompt issuance and supervisory review to prevent abnormal delays. The Board directs strict control to prevent abnormal delays in the service of demand notices issued under Section 220(1). A study found frequent late ... Summary
Service of Tax Demand Notices: directives require prompt issuance and supervisory review to prevent abnormal delays.
The Board directs strict control to prevent abnormal delays in the service of demand notices issued under Section 220(1). A study found frequent late service of notices, and the Board requires assessing officers to personally monitor service, IAC review of unexplained delays, expedited handling of major cases, and random supervisory checks to ensure compliance, warning that serious administrative action will follow persistent delays.
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