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I.T.AS. NOS.622/KB AND 623/KB OF 2003, DECIDED ON 12TH AUGUST, 2004. versus I.T.AS. NOS.622/KB AND 623/KB OF 2003, DECIDED ON 12TH AUGUST, 2004.


In the absence of the date of the month on the date of notice of the failure to pay the section 89 tax or penalty, in the absence of the date of the month in the notice, the time of payment was extended to the notice of demand on the last day of the said month in the notice. Assisi was responsible for making payments on or before the last day of the month where the notice stated that the demand should be withdrawn within 15 days of receipt of the notice, not mentioning the date and month and the notice. It will run for 15 days from the date of service. If demand is reduced then extra tax will be payable on lower demand, hence less demand. The donation will be worked from the original due date.

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