March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 150 : Provision for cases where assessment is in pursuance of an order on appeal, etc.

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 […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 149 : Time limit for notice

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 […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 148 : Issue of notice where income has escaped assessment

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, […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 147 : Income escaping assessment

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 […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 146 : Reopening of assessment at the instance of the assessee

146. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 145A : Method of accounting in certain cases

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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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 145 : Method of accounting

145. (1) Income chargeable under the head “Profits and gains of business or profession” or “Income from other sources” shall, subject to the provisions of sub-section (2), be computed in […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 144C : Reference to dispute resolution panel

144C. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 144BA : Reference to 97[Principal Commissioner or] Commissioner in certain cases

144BA. (1) If, the Assessing Officer, at any stage of the assessment or reassessment proceedings before him having regard to the material and evidence available, considers that it is necessary […]
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