Accumulation of tax arrears - exparte assessments u/s 144 of the Income-tax Act, 1961.

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..... ection(s) Referred: 143(3) Statute: Income - Tax Act, 1961 One of the main reasons for accumulation of tax arrears has been completion of exparte assessments u/s 144 of the Income-tax Act, 1961 whic .....

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..... th the Inspecting Assistant Commissioner by the Income-tax Officer before finalising the assessment. 3. Necessary instructions in this regard may please be issued to all officers working in your Char .....

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