Income Tax Regulations - 37 Evidence on appeal

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V3724 December 1937 pp 2173-82V3724 Dec 1937 p. 2173-82
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Start Date: 11/11/1998 End Date: 01/01/2999
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Index Entry : Income Tax Regulations\Part V - Objections and appeals Search End Date: 401404
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Income Tax Regulations	11 November 1998 TO Current Word Version PDF Version

Part V - Objections and appeals


37 Evidence on appeal

37. Evidence on appeal

Where the Commissioner has, in pursuance of paragraph (a) of Subsection (2) of Section 159 of the Act, amended an assessment, the production in any proceedings on appeal against the assessment as so amended, of a certificate in writing signed by the Commissioner stating that he is of opinion that the avoidance of tax was due to fraud or evasion, shall be conclusive evidence that the Commissioner was of opinion as stated in the said certificate.

- Income Tax Regulations - 42.pdf