Outstanding tax demand: respond to verify or contest liability or face confirmation and adjustment against refunds or PAN. An assessed Outstanding Tax demand against a PAN gives the taxpayer an opportunity to respond to verify or contest the stated demand; failure to respond results in the demand being confirmed and either adjusted against any refund or recorded as a payable demand against the PAN.
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.
Outstanding tax demand: respond to verify or contest liability or face confirmation and adjustment against refunds or PAN.
An assessed Outstanding Tax demand against a PAN gives the taxpayer an opportunity to respond to verify or contest the stated demand; failure to respond results in the demand being confirmed and either adjusted against any refund or recorded as a payable demand against the PAN.
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