It's not so easy to post Assessment Procedures for Simple understanding.
As Assessment Procedure dedpens on case to case basis.
I call Pulkith for this If he can Write an Article on it
Posted 2 years ago by SANJAY KUMAR GANNA
Few points to add on:-
There are many kinds of assessment:-
a. Summary assessment u/s 143(1)
b. Scrutiny u/s 143(3)
c. Income escaping Assessment U/s 147
d. Search Assessment u/s 153A 0r sec 153C
e. Survey by the officers.
These are very detailed topics & only a summary can be put on this.
Posted 2 years ago by Mukesh Jain CA
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