Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 279: Tax Charged as if Income Never Escaped; Claims Restrict Reopening Under Sections 287, 288, 365(10), 368, 377.</h1> In assessments, reassessments, or recomputations under section 279 of the Income Tax Bill, 2025, tax is charged as if the income had not escaped assessment. The Assessing Officer may dismiss proceedings if the assessee claims they were assessed on an amount not less than their rightful liability, even if the escaped income was considered, and they have not contested the original assessment order for the relevant year. If such a claim is made, the assessee cannot reopen matters concluded by orders under sections 287, 288, 365(10), 368, or 377.
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