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    <title>What is assessment under section 147?</title>
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    <description>Assessment under section 147 concerns an income escaping assessment triggered when the Assessing Officer believes that income chargeable to tax has not been assessed, permitting reopening of completed assessments to determine tax on income omitted from returns or concealed through misstatement and to examine records, returns, and relevant evidence to bring such income into charge.</description>
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    <pubDate>Mon, 25 Dec 2023 18:43:00 +0530</pubDate>
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      <description>Assessment under section 147 concerns an income escaping assessment triggered when the Assessing Officer believes that income chargeable to tax has not been assessed, permitting reopening of completed assessments to determine tax on income omitted from returns or concealed through misstatement and to examine records, returns, and relevant evidence to bring such income into charge.</description>
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      <pubDate>Mon, 25 Dec 2023 18:43:00 +0530</pubDate>
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