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Assessment Proceedings & Appeals


The Income Tax Act of 1961 mandates every person falling within the taxable bracket to file their income tax return before the due date. Post submission of the return, the Income Tax Department goes on to verify the accounts and assess the taxability. This process is known as an Income Tax Assessment. Assessments are classified into different kinds , They are :

  • Self-assessment, section 140A

  • Summary-assessment, section 143(1)

  • Scrutiny-assessment, section 143(3)

  • Best judgment-assessment, section 144

  • Income escaping assessment, section 147


For Indian taxpayers who believe they have been incorrectly or unfairly taxed, there is a provision for filing petitions under the Income Tax Act, 1961. An appeal can be filed by the taxpayer who believes there is a deviation in the income as computed by the taxpayer and income as computed by the Assessing Officer. An income tax appeal can also be filed by persons who have been held responsible by the department for not deducting or collecting the tax deducted at source (TDS), and in paying it to the government .Various appellate procedures at different levels of appellate authority are:

  • Appeal to Commissioner of Income-tax (Appeals)

  • Appeal to Income-tax Appellate Tribunal

  • Appeal to High Court

  • Appeal to supreme court.

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