Q 267. Under what circumstances can a best judgment assessment order issued under section 46 be withdrawn?

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Ans. The  best  judgment  order  passed  by  the  Proper Officer under section 46 of MGL shall automatically stand withdrawn if the taxable person furnishes a valid return for the default period (i.e. files the return and pays the tax as assessed by him), within thirty days of the receipt of the best judgment assessment order….

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