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Default assessment of tax payable
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....eturn which does not comply with the requirements of this Act; or (d) for any other reason the Commissioner is not satisfied with the return furnished by a person; the Commissioner may for reasons to be recorded in writing assess or re-assess to the best of his judgment the amount of net tax due for a tax period 1[or more than one tax period by a single order so long as all such tax periods are....
TaxTMI
TaxTMI