The question (12 marks)
Explain the procedure for assessment, and discuss the several types of assessment, bringing out the purpose each serves and the safeguards attached to it. (12 marks)
MU Module III, assessment procedure and types of assessment; pack ch. 03.
Plan your answer on paper before you look at the authorities — issue first, then the rule, then apply it to these facts.
It tests Unit 3 · Assessment, Authorities, Appeals and Penalties of Law of Taxation.
Authorities you will need
- Sections 262, 263, 266, 267 and 268, Income-tax Act
- Section 270, Income-tax Act
- Sections 271 to 275, Income-tax Act
- Sections 279 to 287 and 292 to 298, Income-tax Act
- State of Kerala v. C. Velukutty
- C.I.T. v. Laxminarayan Badridas, Privy Council
How an answer is marked
A full-marks answer names the issue in one line, states the rule with its section, cites the authority, applies it to these facts and concludes — in that order. The app's model answer for this question is written in exactly that shape, with a checklist to mark your own attempt against.