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Assessment, Appeals & Revision - Coggle Diagram
Assessment, Appeals & Revision
INCOME-TAX AUTHORITIES (APPOINTMENT, JURISDICTION AND POWERS) [SECTION 116]
Appointment of Income-tax Authorities [Section 117]
Control of Income-tax Authorities [Section 118]
Jurisdiction of Income-tax Authorities [Section 120]
THE CENTRAL BOARD OF DIRECT TAXES (CBDT)
Appointment and Working of the Board
Jurisdiction
Power
Power to make Rules
To issue instructions
Power to relax mandatory provisions
Power to admit belated refund application
Power to decide jurisdiction
Power to disclose information
Principal Director-General or Director-General or Director of Income-Tax
To appoint an income-tax authority below the rank of an Assistant Commissioner [Section 117]
To delegate the powers of Assessing Officer to Joint Commissioner [Section 120]
To transfer cases [Section 127]
Enquiry into concealment [Section 131(1A)]
Search and seizure [Section 132(1)]
To requisition books of account/Assets etc. [Section 132A]
To make any enquiry [Section 135]
Chief Commissioner or Commissioner of Income-Tax
To appoint an income-tax authority below the rank of Assistant Commissioner
[Section 117]
To delegate the powers of Assessing Officer to Deputy Commissioner [Section 120]
To transfer case [Section 127]
Power regarding discovery, production of evidence etc. [Section 131]
Search and seizure [Section 132]
To requisition books of accounts etc. [Section 132A]
Power of survey [Section 133A]
To make any enquiry [Section 135]
Disclosure of information respecting assessees [Section 138]
To sanction reopening of the assessment after the expiry of four years [Section
151(2)]
To approve withholding of refund in certain cases [Section 241]
Set-off of refund against arrears of tax [Section 245]
To direct the Assessing Officer to prefer appeal to the Tribunal against A.A.C.’s order
[Section 253(2)]
To revise any order passed by the Assessing Officer which is prejudicial to revenue
[Section 263]
Revision of any order passed by a subordinate authority on application by the
assessee or suo motu [Section 264]
COMMISSIONER OF INCOME-TAX (APPEALS)
Power regarding discovery, production of evidence [Section 131]
Power to call for information [Section 133]
Amendment to First Proviso to Section 133
Amendment to Second Proviso to Section 133
Amendment to Section 133C
Power to inspect register of companies [Section 134]
Set-off of refund against arrears of tax [Section 245]
Disposal of appeal [Section 251]
Imposition of penalty [Section 271]
TYPES OF ASSESSMENT
(A) SELF ASSESSMENT [SECTION 140A]
(B) SCRUTINY (REGULAR) ASSESSMENT [SECTION 143(2) & (3)]
(C) BEST JUDGMENT ASSESSMENT [SECTION 144]
(D) INCOME ESCAPING ASSESSMENT OR RE-ASSESSMENT [SECTION 147]
Inquiry Before Assessment [Section 142]
Issue of notice to the assessee to submit return
Make Inquiry and give opportunity of being heard u/s 142(2)
Give direction to get books of accounts audited u/s 142(2A) to (2D)
(E) PRECAUTIONARY ASSESSMENT
(F) ASSESSMENT IN CASE OF SEARCH OR REQUISITION [SECTION 153A]
Notice for filing return
[Section 153A(1)(a)]
Separate assessment for six
assessment year
Completion of Assessment
of 6 Assessment years
Completion of assessment year relevant to the previous year in which search is conducted or requisition is made
APPEAL
APPEALS ORDERS BEFORE COMMISSIONER (APPEALS)
PROCEDURE FOR FILING OF APPEAL [SECTION 249(1)]