1,031 results for “reassessment”+ Section 144clear
Sorted by relevance
Key Topics
Showing 1–20 of 1,031 · Page 1 of 52
Appeal is allowed
144. Section 2(40) which defines ‗regular assessment‘, was amended by the Finance Act, 1990, with effect from April 1, 1989, which corresponds to the amendment effected in section 143(1) of the Act. In other words, the procedure for assessment has been simplified so as to dispense with a regular assessment order to be passed by the Assessing Officer