Deemed withdrawal of assessment orders: eligible registered persons can avoid withdrawal by filing return with interest and late fee. Notification declares that assessment orders under Section 62 will be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days from service of the assessment order issued on or before 28 February 2023, provided they furnish the return by 30 June 2023 and pay the interest liability and the late fee payable under the Act; compliance is required irrespective of any appeals against the assessment order.
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: eligible registered persons can avoid withdrawal by filing return with interest and late fee.
Notification declares that assessment orders under Section 62 will be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days from service of the assessment order issued on or before 28 February 2023, provided they furnish the return by 30 June 2023 and pay the interest liability and the late fee payable under the Act; compliance is required irrespective of any appeals against the assessment order.
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