Reopening under section 143(2)(b) required where computerized summary assessments selected for sample scrutiny were already completed. Where a case selected for sample scrutiny has already been assessed under section 143(1) by computer, the proceedings must be reopened under section 143(2)(b) so the case can be placed in scrutiny; this modifies earlier instructions only to that extent and addresses centralised computerized processing that may prevent segregation of returns at the time of August selections.
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.
Reopening under section 143(2)(b) required where computerized summary assessments selected for sample scrutiny were already completed.
Where a case selected for sample scrutiny has already been assessed under section 143(1) by computer, the proceedings must be reopened under section 143(2)(b) so the case can be placed in scrutiny; this modifies earlier instructions only to that extent and addresses centralised computerized processing that may prevent segregation of returns at the time of August selections.
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