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          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.

          <h1>Assessment of unregistered firms: officer may assess as registered firm where aggregate tax under that route would be higher.</h1> Section 183 empowered the Assessing Officer to either determine tax by assessing the unregistered firm on the basis of its total income or, if the officer concluded that the aggregate tax under a registered-firm assessment (firm plus partners) would be greater, to make the assessment as if the firm were registered; where that procedure was applied, sub-sections (2), (3) and (4) of section 182 were to apply as they do for a registered firm.

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