Assessments under appeal

Where an appeal or objection has been made by an employee against an assessment the Assessor of Income Tax shall, as soon as may be, issue to the Commissioner and Chief Collector a statement showing the amount of tax not in dispute, and, so long as the appeal or objection remains undetermined, that amount shall thereafter be regarded for the purposes of these Rules as the amount of tax payable under that assessment, provided that if the employee claims that the amount of tax not in dispute is less than the amount shown on the Assessor’s statement the amount not in dispute shall be determined by the Appeal Board by whom an appeal against the assessment falls 46 Income and Business Tax to be heard, and thereupon the statement shall be amended or confirmed in accordance with that determination.