Assessment sections

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This discussion clarifies the various assessment sections under the Income Tax Act, including Self-Assessment (Section 140A), Summary Assessment (Section 143(1)), Scrutiny Assessment (Section 143(3)), Best Judgement Assessment (Section 144), and Income Escaping Assessment (Section 147). It also touches upon assessments in case of search (Section 153A) and protective assessments. Crucially, it confirms that all orders arising from these assessments are appealable.

T.N.Reddy

T.N.Reddy (Querist)
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04 September 2023 Dear Sir,
As for as Income Tax Act is concerned, what are all the Assessment sections? kindly enlighten me.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 September 2023 Types of Income Tax Assessment
Section 140A: Self-Assessment. ...
Section 143(1): Summary Assessment. ...
Section 143(3): Scrutiny Assessment. ...
Section 144: Best Judgement Assessment.
Section 147: Income Escaping Assessment. ...
Assessment in Case of Search u/s 153A.
Protective Assessment.

T.N.Reddy

T.N.Reddy (Querist)
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05 September 2023 Sir, Whether all the above orders are appealable

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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05 September 2023 Yes, all the orders are appealable.

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