Assessment notice exemption allows rules to specify case classes where notices for prior-year income need not be issued. Amendment empowers the Central Government to prescribe by rule classes of cases in which the Assessing Officer need not issue a notice to assess or reassess the total income of an 'other person' under section 153C for the six assessment years immediately preceding the relevant assessment year, except where any assessment or reassessment has abated.
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.
Provisions expressly mentioned in the judgment/order text.
Assessment notice exemption allows rules to specify case classes where notices for prior-year income need not be issued.
Amendment empowers the Central Government to prescribe by rule classes of cases in which the Assessing Officer need not issue a notice to assess or reassess the total income of an "other person" under section 153C for the six assessment years immediately preceding the relevant assessment year, except where any assessment or reassessment has abated.
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