Ajmera, Rhea (2019) Assessing reassessment: A detailed analysis on the merits of scrutiny. Journal of Taxation and Regulatory Framework, 2 (2).
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My paper is based on decoding the Reassessment procedure and analysing with greater objectivity the meaning of many subjective terms within sections 178 and 179 of the Income tax Act. These sections give the A.O powers to conduct reassessment on the assessee after the ITR has been filed and submitted by the assessee.
| Item Type: | Article |
|---|---|
| Keywords: | Reassessment procedure | sections 178 and 179 of the Income tax Act |
| Subjects: | Social Sciences and humanities > Social Sciences > Law and Legal Studies |
| JGU School/Centre: | Jindal Global Law School |
| Depositing User: | Amees Mohammad |
| Date Deposited: | 19 Apr 2022 03:51 |
| Last Modified: | 01 May 2022 06:43 |
| Official URL: | https://lawjournals.celnet.in/index.php/jtrf/artic... |
| URI: | https://pure.jgu.edu.in/id/eprint/2436 |
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