Deemed withdrawal of assessment orders if registered persons file pending returns and pay interest and late fee as required. Assessment orders issued on or before the specified cutoff shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, if they furnish the pending return by the filing deadline and accompany it with payment of the interest and the late fee under the Act; this operates irrespective of any appeal 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 if registered persons file pending returns and pay interest and late fee as required.
Assessment orders issued on or before the specified cutoff shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, if they furnish the pending return by the filing deadline and accompany it with payment of the interest and the late fee under the Act; this operates irrespective of any appeal filed or decided.
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