48 Assessment of tax liability

 

48. Assessment of tax liability.

(1) The designated officer,  after considering the objections and documentary evidence, if any, filed by the person,  shall pass an order of assessment in writing, determining the tax liability of such a person.
(2) The assessment order shall clearly state the reasons for assessment.
(3) A certified copy of the assessment order, along with Tax Demand Notice, shall be supplied free of cost.