CA Sanjay ‘Voice of CA’ Agarwal,  CA Sidharth Jain


  1. Procedure for determining tax liability and recovery of tax
  2. Section 2(8): “Assessment”includes reassessment
  3. “Assessment”is wide enough to include all types of assessments including penalty proceedings


  1. Inquiry before Assessment Section 142(1)
  2.  Summary Assessment Section 143(1)
  3.  Scrutiny Assessment Section 143(3)
  4.  Best Judgment Assessment Section 144
  5.  Reassessment Section 147
  6.  Search Assessment Section 153A
  7.  Others not as per Act, Evolved per convention

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0 responses to “PPT on Income Tax Assessment Procedure”

  1. naveen says:

    its better

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