March 5, 2018
Published by Law@HostBooks at March 5, 2018
153. (1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of twenty-one months from the end of the assessment […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
152. (1) In an assessment, reassessment or recomputation made under section 147, the tax shall be chargeable at the rate or rates at which it would have been charged had […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
151. (1) No notice shall be issued under section 148 by an Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
149. (1) No notice under section 148 shall be issued for the relevant assessment year,— (a) if four years have elapsed from the end of the relevant assessment year, unless […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
148. (1) Before making the assessment, reassessment or recomputa- tion under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
147. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
146. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
145A. Notwithstanding anything to the contrary contained in section 145,— (a) the valuation of purchase and sale of goods and inventory for the purposes of determining the income chargeable under […]
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