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Assessment.

Section 10 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 10 - 10. (1) For the purposes of making an assessment or reassessment under this Act, the Assessing Officer may, on receipt of an information from an income-tax authority un .....

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nts or documents or evidence as the Assessing Officer may require for the purposes of this Act and may, from time to time, serve further notices requiring the production of such other accounts or documents or evidence as he may require. (2) The Asses .....

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onsidering such accounts, documents or evidence, as he has obtained under sub-section (1), and after taking into account any relevant material which he has gathered, under sub-section (2) and any other evidence produced by the assessee, shall by an o .....

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ccount all the relevant material which he has gathered and after giving the assessee an opportunity of being heard, make the assessment of undisclosed foreign income and asset to the best of his judgment and determine the sum payable by the assessee. .....

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y other authority under any law for the time being in force or on coming of any information to his notice, serve a notice on any person requiring him to produce or cause to be produced, on a date specified in the notice, any books of accounts or docu .....

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