Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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The term 'assessment' cannot be construed only as an order of assessment and on the other hand, the said term 'assessment' consists several process commencing from the issuance of notice to passing of the order of assessment. Thus, the term 'assessment' includes passing of an order of assessment as well and thus, it does not mean the order of assessment as such.