Deemed withdrawal of assessment orders: eligible taxpayers can secure withdrawal by filing the return and paying interest and late fee. Notification permits deemed withdrawal of certain assessment orders where registered persons who failed to furnish a valid return within thirty days of service furnish the return by the notified final date and pay the statutory interest and late fee; these conditions apply irrespective of whether an appeal against the assessment order was 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: eligible taxpayers can secure withdrawal by filing the return and paying interest and late fee.
Notification permits deemed withdrawal of certain assessment orders where registered persons who failed to furnish a valid return within thirty days of service furnish the return by the notified final date and pay the statutory interest and late fee; these conditions apply irrespective of whether an appeal against the assessment order was filed or decided.
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