Assessment order

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shah parth (Querist)
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28 May 2012 I WANT TO KNOW ON WHAT BASIS THE ASSESSMENT ORDERS ARE MADE. BECAUSE SOME ASSESSMENT ORDER ARE FRAMED BY INCOME TAX OFFICER AND SOME ARE MADE BY THE ASSTT. COMMISSIONER OF THE INCOME TAX.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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28 May 2012 Assessment Orders are made on the basis of Return of Income filed.
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Assessment is completed by jurisdictional Authority.
Jurisdiction is defined/decided by the department according to various criteria like Area, Income of the Assessee etc.
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