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SECTION 152 - IMPORTANT ASPECT RELATED TO ASSESSMENT

Income Tax - Return of Income and Assessment Procedure - 27 - RATE OF TAX IN ASSESSMENT OR REASSESSMENT PROCEDURE SECTION 152(1):- In an assessment or reassessment made under section 147, the tax shall be chargeable at the rates at which it would have been charged had the income not escaped assessment. WHERE REASSESSMENT PROCESSING CAN BE DROPPED AS PER SECTION 152(2):- Where an assessment is reopened under section 147, The assessee may, If he has not impugned any part of the original assessment .....

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