(1) No notice under section 280 shall be issued for the relevant tax year,—(a) if four years and three months have elapsed from the end of the relevant tax year, unless the case falls under clause (b);(b) if four years and three months, but not more than six years and three months, have elapsed from […]

(1) Irrespective of anything contained in sections 280 and 282, the notice under section 280 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give effect to—(a) any finding or direction contained in an order passed by any authority, Tribunal or court

The specified authority for the purposes of sections 280 and 281 shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director.

(1) In an assessment, reassessment or recomputation made under section 279, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment.(2) The Assessing Officer may drop the proceedings initiated under section 279 on a claim made by the assessee to the effect

(1) No order in respect of proceedings mentioned in column B of the Table below shall be made after expiry of the period specified in column D of the said Table and calculated from the date as mentioned in column C thereof. Sl. No. Nature of Proceedings or Orders Date from which Time Limit is

(1) An income-tax authority referred to in section 236, for rectifying any mistake apparent from the record, may amend any—(a) order passed by it under the provisions of this Act;(b) intimation or deemed intimation under section 271(1);(c) intimation under section 399.(2) Irrespective of anything contained in any law in force, the authority concerned may, amend

The Assessing Officer, may carry out such actions as are specified in column B of the Table below for reasons mentioned therein, subject to the conditions as specified in column C, within four years (except serial number 12) referred to in section 287(8) which shall be reckoned from the time as specified in column D, and

(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 such form, as prescribed, specifying the sum so payable.(2) Where any sum is determined to be payable by the assessee

(1) The Assesssing Officer shall serve on the assessee a modified notice of demand specifying the sum payable, if any, and such notice shall be treated as a notice under section 289 and the provisions of this Act shall accordingly, apply in relation to such notice, where—(a) any tax, interest, penalty, fine or any other

The Assessing Officer shall notify to the assessee by an order in writing the amount of the loss as computed by him for the purposes of section 111(1) or (2) or 112 or 113(2) or 115(1), where––(a) in the course of the assessment of the total income of any assessee, it is established that a