Provisional assessment requires furnishing security and prescribed bond by stipulated date, failing which the assessment order lapses. Provisional assessment is allowed subject to furnishing of security in a specified mode and execution of a prescribed bond by a stipulated deadline; failure to furnish the bond and security within the prescribed period renders the provisional assessment order null and void as if no order had been issued.
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.
Provisional assessment requires furnishing security and prescribed bond by stipulated date, failing which the assessment order lapses.
Provisional assessment is allowed subject to furnishing of security in a specified mode and execution of a prescribed bond by a stipulated deadline; failure to furnish the bond and security within the prescribed period renders the provisional assessment order null and void as if no order had been issued.
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