Assessment Proceeding: Are You Prepared for CA Exam?


The assessment proceedings under Income Tax Act starts with issue of notice either u/s 143(1) or 143(2) which is popularly known as scrutiny proceeding. However, reopening of the assessment is also a major legal tool in hand of A. O . Then the rectification process or power of intervention by Range head u/s 144A of…

This content is for annual members only.

Log In Register