Deemed withdrawal of assessment orders permitted if registered persons file pending return with interest and late fee regardless of appeals. Deemed withdrawal of assessment orders is permitted for registered persons who failed to furnish a valid return within thirty days of service of the assessment order, subject to furnishing the pending return by the prescribed final date together with payment of the statutory interest liability and late fee liability; eligibility is available irrespective of whether an appeal has been filed or decided.
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 permitted if registered persons file pending return with interest and late fee regardless of appeals.
Deemed withdrawal of assessment orders is permitted for registered persons who failed to furnish a valid return within thirty days of service of the assessment order, subject to furnishing the pending return by the prescribed final date together with payment of the statutory interest liability and late fee liability; eligibility is available irrespective of whether an appeal has been filed or decided.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
