Meaning of “Assessment”

Case Name : Cit v. Kirkend coal co. 

Citation : [1969] 74 Itr 67 (sc)

Court : Supreme court

Section : 139

Meaning : Assessment’ in chapter iv of the 1922 act [corresponding to chapter xiv of the 1961 act] includes a proceeding for imposition of penalty.

 

Case Name : Addl. Ito v. E. Alfred 

Citation : [1962] 44 itr 442 (sc)

Court : Supreme court

Section : 2(8)

Meaning : The word ‘assessment’ bears different meanings, and in one sense it comprehends the entire process of computation and levy of tax.

 

Case Name : Sir rajendranath mukerjee v. Cit 

Citation : [1934] 2 itr 71 (pc)

Court : Pondicherry high court

Section : 2(8)

Meaning : The word ‘assessment’ is not confined to the definite act of making an order of assessment.

 

Case Name : Ito v. K.N. Guruswamy 

Citation : [1958] 34 itr 601 (sc)

Court : Supreme court

Section :2(8)

Meaning : In the normal sense ‘to assess’ means ‘to fix the amount of tax or to determine such amount’. The process of reassessment is to the same purpose and is included in the connotation of the term ‘assessment’.

 

Case Name : S. Sankappa v. Ito 

Citation : [1968] 68 itr 760 (sc)

Court : Supreme court

Section :2(8)

Meaning : The word ‘assessment’ is used in the income-tax act in a number of provisions in a comprehensive sense and includes all proceedings, starting with the filing of the return or issue of notice and ending with determination of the tax payable by the assessee. Though in some sections, the word ‘assessment’ is used only with reference to computation of income, in other sections it has the more comprehensive meaning mentioned above.

 

Case Name :Cit v. V.D. Saraf (huf) 

Citation : [1994] 75 taxman 152/207 itr 217 (bom.)

Court : Bombay high court

Section :2(8)

Meaning : The word ‘assessment’ is used in the act sometimes as meaning the computation of income, sometimes determination of the amount of tax payable, and sometimes the whole procedure laid down in the act for imposing the liability on a taxpayer.
Hence, the said word must be understood in different sections with reference to the context in which it is used.

 

Case Name : Maharaj kumar kamal singh v. Cit 

Citation : [1959] 35 itr 1 (sc)

Court : Supreme court

Section : 147

Meaning : The wide denotation of the word ‘assessment’ shows that along with the order of assessment which is an important act in the process of taxation, other acts and steps adopted in the course of taxation are also included in the word.

 

Case Name : Mittal court premises co-operative society ltd. V. Ito 

Citation : [2004] 140 taxman 145 (mum. – Trib.)

Court : Itat-mumbai

Section : 147

Meaning : Term ‘assessment’ as occurring in phrase ‘income escaping assessment’ in marginal note of section 147 or in phrase ‘income chargeable to tax had escaped assessment’ in body of section 147 includes ‘intimation’ issued under section 143(1)(a).

 

Case Name : Madhu jayanti (p.) Ltd. V. Cit 

Citation : [1992] 193 itr 159 (cal.)

Court : Kolkata high court

Section : 154

Meaning : The word ‘assessment’ must be understood in the context in which it is used. The income-tax officer is clothed with the jurisdiction to rectify any order, not necessarily an order of assessment under section 154, if there is a mistake apparent from the records. This power has also been given not only to the income-tax officer but also to the inspecting assistant commissioner and the commissioner of income-tax who may not deal with the assessment proceedings at all but may be concerned with certain orders passed by them. Accordingly, the word ‘assessment’ cannot be construed in a narrow sense.

 

Case Name : Cit vs. Balkrishna malhotra 

Citation : [1971] 81 itr 759 (sc)

Court : Supreme court

Section : 153

Meaning : The word ‘assessment’ in the proviso to section 34(3) of the 1922 act means not merely the computation of income but also determination of the tax payable.

 

Case Name :  Cit v. Sanjai kumar gupta 

Citation : [2005] 276 itr 73/146 taxman 462 (all.)

Court : Allahabad high court

Section : 155

Meaning : The word ‘assessment’ is used in the income-tax act in a number of provisions in a comprehensive sense and it includes all proceedings starting with the filing of the return or issue of notice and ending with the determination of the tax payable by the assessee. It is also true that in many sections the word ‘assessment’ is used with reference to the computation of income.

 

Case Name : P.C. Puri v. Cit 

Citation : [1984] 18 taxman 158 (delhi)

Court : Delhi high court

Section : 263

Meaning : It is by now universally accepted that the act uses the word ‘assessment’ in more than one sense. ‘Assessment’ is a word which cannot be its own expositor. It takes colour from the context. The context suggest that the vital term ‘assessment’ used in section 263 should be given a limited construction rather than a literal interpretation.

 

Case Name : Cit v. Linotype & machinery ltd. 

Citation : [1991] 192 Itr 337 (cal.)

Court : Kolkata high court

Section : 263

Meaning : In the context of section 263, the expression ‘assessment’ refers to the particular ‘proceeding’ which is to be considered.

 

Case Name : Addl. Ito v. E. Alfred

Citation : [1962] 44 itr 442 (sc)

Court : Supreme court

Section : 159 to 179

Meaning : The word ‘assessment’ under section 24b of the 1922 act bears different meanings and, in one sense, it comprehends the entire process of computation and levy of tax. It is in this sense that the legal representatives becomes an assessee by the fiction and it is this fiction which has to be fully worked out without allowing the mind ‘to boggle’.

 

Case Name : Iqbal hussain v. Ito 

Citation :  [2007] 111 ttj (all. – Trib.) 717

Court : Itat-allahabad

Section : 159 to 179

Meaning : The word ‘assessment’ used in section 159(2) also includes penalty.