Application of other provisions ensures general provisions of the Act apply to assessments made under this Chapter. For assessments under the Chapter addressing search cases and block assessments, the remainder of the Income Tax Act applies except where the Chapter expressly provides otherwise, so that general assessment rules, rights, obligations and remedies continue to govern unless displaced by specific Chapter provisions.
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.
Application of other provisions ensures general provisions of the Act apply to assessments made under this Chapter.
For assessments under the Chapter addressing search cases and block assessments, the remainder of the Income Tax Act applies except where the Chapter expressly provides otherwise, so that general assessment rules, rights, obligations and remedies continue to govern unless displaced by specific Chapter provisions.
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