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            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.

            <h1>Summary assessment powers enable expedited tax determination based on evidence to protect revenue and secure unpaid liabilities.</h1> Summary assessment permits a proper officer, with prior approval of the Additional/Joint Commissioner, to determine tax liability without calling the taxable person, provided the action is based on evidence and intended to protect revenue; if the liable person is unascertainable for goods, the person in charge is deemed taxable. Withdrawal of a summary order may follow on application by the person or suo moto by the Additional/Joint Commissioner, after which regular assessment proceedings and prescribed notices must be initiated.

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