Section 148 : Issue of notice where income has escaped assessment.
148. (1) Before making the assessment, reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee […]
148. (1) Before making the assessment, reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee […]
High Court Of Punjab & Haryana Pr.CIT vs. Nectar Lifescience Ltd. Section 260A Asst. Year 2001-02 Ajay Kumar Mittal &
147. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any
145A. Notwithstanding anything to the contrary contained in section 145,â (a) the valuation of purchase and sale of goods and
145. (1) Income chargeable under the head “Profits and gains of business or profession” or “Income from other sources” shall,
144C. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward
144BA. (1)If, the Assessing Officer, at any stage of the assessment or reassessment proceedings before him having regard to the
144A. Â A Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing
144. (1) If any personâ (a) fails to make the return required under sub-section (1) of section 139 and has
143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1)