Reassessment under income tax act 1961- Some issues

By:

GOVINDARAJAN, M

Material type:

Mixed materialsPublication details: 2012Description: 81-87Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: Every assessee is liable to pay income tax on his earned income subject to the provisions of Income Tax Act, 1961. If any imcome is found to be not included in the income of the assessee, the assessing officer is having the ower to reassess subject to the provisions contained in section 147 to 153 of the Act. In this article the term 'reassessment' has been discussed in detail and the various issues involved in reassessment are discussed with reference to the decided case laws.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/4	Available		P14569

Every assessee is liable to pay income tax on his earned income subject to the provisions of Income Tax Act, 1961. If any imcome is found to be not included in the income of the assessee, the assessing officer is having the ower to reassess subject to the provisions contained in section 147 to 153 of the Act. In this article the term 'reassessment' has been discussed in detail and the various issues involved in reassessment are discussed with reference to the decided case laws.

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