March 6, 2018
Published by Law@HostBooks at March 6, 2018
158. Whenever, in respect of the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, a registered firm is assessed, or an unregistered firm […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
157. When, in the course of the assessment of the total income of any assessee, it is established that a loss has taken place which the assessee is entitled to […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
156. When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the Assessing Officer shall serve upon the assessee […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
155. (1) Where, in respect of any completed assessment of a partner in a firm for the assessment year commencing on the 1st day of April, 1992, or any earlier […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
154. (1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,— (a) amend any order passed by it under […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
153D. No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
153C.(1) 96[Notwithstanding anything contained in section 139, sec- tion 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
153B. (1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of assessment or reassessment,— (a) in respect of each assessment year falling within six assessment […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated […]
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