https://www.taxtmi.com/article/detailed?id=6301 Chapter V creates a self-contained adjudicatory scheme: Section 68 requires self assessment and return filing; Section 72 authorises the officer to call for records and make a best judgment assessment after hearing. Section 73 prescribes notice and limitation rules for unlevied, unpaid, short levied, short paid or erroneously refunded tax, defines the relevant date for limitation, allows extension where omission arises from fraud, collusion, willful misstatement, suppression or contravention with intent to evade, permits subsequent statements on the same grounds, enables recovery of unpaid self assessed tax without notice, and allows voluntary pre notice payment to preclude further notice for that amount. en-us Mon, 08 Jun 2015 08:22:07 +0530 Mon, 08 Jun 2015 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6301 Chapter V creates a self-contained adjudicatory scheme: Section 68 requires self assessment and return filing; Section 72 authorises the officer to call for records and make a best judgment assessment after hearing. Section 73 prescribes notice and limitation rules for unlevied, unpaid, short levied, short paid or erroneously refunded tax, defines the relevant date for limitation, allows extension where omission arises from fraud, collusion, willful misstatement, suppression or contravention with intent to evade, permits subsequent statements on the same grounds, enables recovery of unpaid self assessed tax without notice, and allows voluntary pre notice payment to preclude further notice for that amount. Articles Service Tax Mon, 08 Jun 2015 08:22:07 +0530 https://www.taxtmi.com/article/detailed?id=6301