Meaning of tax terms

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

Posted on by Prashant Thakur

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.

Prashant Thakur

The author has spent more than 30 years in the field of taxation. Wrote four books -3 on on Indian Tax Law and 1 on US tax law for cryptocurrency. Apart from https:taxworry.com , he also writes on https://irstaxapp.com which is for US tax laws. He is a tech enthusiast and manages a cloud computing company that publishes innovative software.

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