Requirement to include tax computations in assessment orders can invalidate assessments if omitted, stressing procedural compliance. Assessment orders must expressly record the tax computations; omission of tax quantification within the assessment order has led tribunals and high courts to annul assessments and order refunds. The Board's instruction requires inclusion of tax calculations in companies' assessment orders, permitted placement for small non-company cases, and transmission of prescribed computation forms with demand notices in other non-company cases. Field officers must follow these requirements to prevent procedural invalidation, and departmental representatives should invoke the distinction that strict construction applies to charging provisions but not to machinery provisions.
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.
Requirement to include tax computations in assessment orders can invalidate assessments if omitted, stressing procedural compliance.
Assessment orders must expressly record the tax computations; omission of tax quantification within the assessment order has led tribunals and high courts to annul assessments and order refunds. The Board's instruction requires inclusion of tax calculations in companies' assessment orders, permitted placement for small non-company cases, and transmission of prescribed computation forms with demand notices in other non-company cases. Field officers must follow these requirements to prevent procedural invalidation, and departmental representatives should invoke the distinction that strict construction applies to charging provisions but not to machinery provisions.
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