Meaning of “An appeal against assessment of that part of income which is shown in return”

Case Name : Cit v. Smt. Anju r. Innani 

Citation : [2010] 191 taxman 350/323 itr 626/231 ctr 417 (bom.)

Court : Bombay high court

Section : 158B to 158BG

Meaning : An appeal ‘against the assessment of that part of the income which is shown in the return’ also comprehends an appeal disputing the rate at which the tax has been computed.

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