subjected to a best judgment assessment, the assessment year being 1974-75 and the proceedings for the said assessment have concluded with the order ... total income of the assessee for an assessment year, then, an assessment of such income for another assessment year shall, for the purposes of section
Shri Chopra there is no limitation for framing assessment, re-assessment or re-computation, where the assessment has been framed in view of the finding ... assessment, set aside the assessment directing the Income-tax Officer to make a fresh assessment. The Income-tax Officer in reframing the assessment can take
provides limitation for initiation of proceedings for assessment in case of escaped assessment as well as limitation for completion of proceedings by passing assessment order ... assessment order even in cases where assessment is needed because of remand order in assessment proceedings under Section 29 whereas in cases, the assessment
either modify or enhance the
assessment or cancel the assessment and direct a fresh
assessment. The limitation for an assessment under
Section 153C , as regulated ... 2017
-15-
enhancing or modifying the assessment or canceling the
assessment and directing a fresh assessment. It is true
that by Section 150 a carte
third respondent to the second respondent is barred by limitation,
upheld the draft assessment order dated 31.12.2009 on the ground that
previous approval was obtained ... make assessment
gets extinguished. Therefore, it was held that there would be no question of
extending time for assessment when the assessment has already become
assessment / deemed assessment i.e., 20.12.2006
for the assessment years 2003-04 to 2006-07. In other words, any notice for
the assessment years ... Impugned Orders Assumed to be Original Assessment:
Now assuming that the impugned assessment is original assessment and
thus governed by Rule 4 of Entry
includes charging section, section pertaining to assessment, audit assessment,
scrutiny assessment, re-assessment, etc. including provision of limitation under Section ... JVAT Act also, provisions of limitation for
carrying out assessment, audit assessment, scrutiny assessment, re-assessment
proceedings, etc. have been prescribed to be three years
includes charging section, section pertaining to assessment, audit assessment,
scrutiny assessment, re-assessment, etc. including provision of limitation under
Section ... JVAT Act, re-
assessment proceeding can be initiated in respect of a dealer whose assessment or
re-assessment or scrutiny assessment has already been completed
whereby
limitation of three years for completion of assessment had been prescribed, no
assessment order for assessment years upto 1997-98 could be passed after ... limitation of three years for completion of the assessment
has been prescribed, any assessment order for assessment years
upto 1997-98 can be passed after
under:
"29. Assessment of tax of turnover escaped from assessment. (6). Where an order of assessment or re-assessment has been set aside ... September of the assessment year succeeding the assessment year in which such ex parte order of assessment or re-assessment was set aside.
Provided further
