Unit 3 of Law of Taxation (syllabus: Module 3 — assessment procedure and its kinds, income-tax authorities and their powers, appeals and revision, offences, penalties and prosecution, advance rulings, and faceless assessment). Below: what the unit covers, the provisions it turns on, and the cases an examiner expects you to name.
What this unit covers
- What returns may an assessee file, and what does self-assessment require before filing?
- What is the difference between the processing of a return and a scrutiny assessment?
- What are the limits on a best judgment assessment?
- When may a completed assessment be reopened for income that has escaped assessment?
- Who are the income-tax authorities, and how far do their instructions and powers bind?
- What is the ladder of appeals, and how does revision differ from appeal?
- When is a penalty for under-reporting increased to a penalty for misreporting?
- What is faceless assessment, and does it weaken the assessee's right to be heard?
Treat that list as a self-test: recite each topic's rule from memory before you open its cases.
Provisions
- Income-tax Act, 2025, s. Sections 263 and 266
- Income-tax Act, 2025, s. Section 270
- Income-tax Act, 2025, s. Section 271
- Income-tax Act, 2025, s. Sections 279 to 286
- Income-tax Act, 2025, s. Sections 236 to 260
- Income-tax Act, 2025, s. Chapter XVIII, sections 356 to 378
- Income-tax Act, 2025, s. Sections 439 and 440
- Income-tax Act, 2025, s. Sections 273 and 245