TMI BlogUnder what circumstances can a tax officer initiate Summary Assessment?X X X X Extracts X X X X X X X X Extracts X X X X ..... t circumstances can a tax officer initiate Summary Assessment? Ans. As per section 48 of MGL, Summary Assessments can be initiated to protect the interest of revenue when: (a) the proper office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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