Ch 5 · Assessment & Appeals

🗺️ Chart summary

Assessment Hierarchy
   File Return -> Sec 143(1) Intimation
       |
   Scrutiny? -> Sec 143(2) Notice
       |
   Sec 143(3) Assessment
       |
   Appeal: CIT(A) -> ITAT -> HC -> SC
       |
   Revision: 263 (CIT against AO), 264 (CIT for assessee)