Deemed withdrawal of assessment orders if registered persons file outstanding return and pay interest and late fee within notified deadline. Notification deems certain assessment orders under section 62 withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided they furnish the return within the notified extended period and pay interest under section 50(1) and the late fee under section 47; availability is irrespective of any appeal filed or its disposal.
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.
Deemed withdrawal of assessment orders if registered persons file outstanding return and pay interest and late fee within notified deadline.
Notification deems certain assessment orders under section 62 withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided they furnish the return within the notified extended period and pay interest under section 50(1) and the late fee under section 47; availability is irrespective of any appeal filed or its disposal.
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