Procedure when assessee claims identical question of law is pending before High Court or Supreme Court 1) Notwithstanding anything contained in this Act, where an assessee claims that any question of law arising in his case for an assessment year which is pending before the Assessing Officer or any appellate authority (such case being hereafter […]

Intimation of assessment of firm Whenever, in respect of the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, a registered firm is assessed, or an unregistered firm is assessed under the provisions of clause (b) of section 183, the Assessing Officer shall notify to the firm by an order

Faceless rectification, amendments and issuance of notice or intimation (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of rectification of any mistake apparent from record under section 154 or other amendments under section 155 or issue of notice of demand under section 156, or intimation of loss under section 157, so as

Intimation of loss When, in the course of the assessment of the total income of any assessee, it is established that a loss has taken place which the assessee is entitled to have carried forward and set off under the provisions of sub-section (1) of section 72, sub-section (2) of section 73, sub-section (1) or sub-section (3)

Modification and revision of notice in certain cases (1) Where any tax, interest, penalty, fine or any other sum in respect of which a notice of demand has been issued under section 156, is reduced as a result of an order of the Adjudicating Authority as defined in clause (1) of section 5 of the Insolvency

Notice of demand (1) When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form78b specifying the sum so payable : Provided that where any sum is determined to be payable

Other amendments  (1) Where, in respect of any completed assessment of a partner in a firm for the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, it is found—  (a) on the assessment or reassessment of the firm, or  (b) on any reduction or enhancement made in the

Rectification of mistake (1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,—  (a) amend any order passed by it under the provisions of this Act ;  (b) amend any intimation or deemed intimation under sub-section (1) of section 143;  (c) amend any intimation under sub-section (1)

Prior approval necessary for assessment in cases of search or requisition No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of section 153A or the assessment year referred to in clause (b) of

Assessment of income of any other person (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,—  (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or  (b) any books of account or documents, seized or requisitioned, pertains or pertain