Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Service of notice for discontinued business permits notice to former partners or a company's principal officer for assessment. Section 284 empowers the Assessing Officer to serve notices for assessments under section 176 where a business is discontinued, permitting service on the ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Service of notice for discontinued business permits notice to former partners or a company's principal officer for assessment.
Section 284 empowers the Assessing Officer to serve notices for assessments under section 176 where a business is discontinued, permitting service on the person whose income is to be assessed, on any former member of a discontinued firm or association, or on a company's principal officer; the notice may include matters equivalent to those in a section 139(2) notice and the Income-tax Act applies to such notice as if it were issued under section 139(2).
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