CAF-2 · Chapter 16 · Question 14 of 15
In an appeal, the appellate authority issues an order providing direct relief (e.g., a refund) to the taxpayer. What is the statutory time limit within which the Commissioner must issue the new appeal effect assessment order?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) A) Two months from the date the order is served on the Commissioner.
Explanation
Under Section 124, where direct relief is provided to the taxpayer, the new assessment order has to be made within two months from the date the order is served on the Commissioner.
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