The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act

Tax authorities

Change of incumbent

Powers regarding discovery and production of evidence

Proceedings before tax authorities to be judicial proceedings

Assessment

Time limit for completion of assessment and reassessment

Rectification of mistake

Notice of demand

Direct assessment or recovery not barred

Appeals to the Commissioner (Appeals)

Procedure to be followed in appeal

Powers of Commissioner (Appeals)

Appeals to Appellate Tribunal

Appeal to High Court

Case before High Court to be heard by not less than two Judges

Appeal to Supreme Court

Hearing before Supreme Court

Revision of orders prejudicial to revenue

Revision of other orders

Tax to be paid pending appeal

Execution of order for costs awarded by Supreme Court

Amendment of assessment on appeal

Exclusion of time taken for obtaining copy

Filing of appeal by tax authority

Recovery of tax dues by Assessing Officer

Recovery of tax dues by Tax Recovery Officer

Modes of recovery of tax dues

Tax Recovery Officer by whom recovery of tax dues is to be effected

Recovery of tax dues in case of a company in liquidation

Liability of manager of a company

Joint and several liability of participants

Recovery through State Government

Recovery of tax dues in pursuance of agreements with foreign countries or specified territory

Recovery by suit or under other law not affected

Interest for default in furnishing return and payment or deferment of advance tax


TAX MANAGEMENT


(1) The tax authority who succeeds another authority as a result of
change in jurisdiction or for any other reason, shall continue the proceedings from the stage at which it
was left by his predecessor.

(2) The assessee in such a case may be given an opportunity of being heard, if he so requests in
writing, before passing any order in his case. 

LAWGIST

# 7 Change of incumbent