Types of Assessment Income Tax Authority: Their function, Duties and Powers, Appeal, Offences, Fines and Penalties, Settlement of grievances and Prosecution, Income Tax Act, 1961, Income Tax Rules

A GST officer turns up at a small Vashi trader's shop with a written authorisation and asks to see the stock register. Is he allowed to? Later the trader gets an order he thinks is wrong. Who does he go to, how fast, and does he have to pay something first? Tax law answers these questions with a hierarchy of officers, a chain of appeals and a list of offences. This topic walks through all three.

In two minutes

Tax law works through a hierarchy: officers with defined powers make assessments, the assessee appeals up a fixed ladder, and deliberate evasion is met with penalties and, in serious cases, prosecution, with compounding and rectification as pressure valves.

The rest of this chapter

The full explanation, the cheat sheet, every previous-year question at every mark weight, the quiz and the answer skeletons are part of Law of Taxation on LexBlox Semester. Sign in to unlock the subject, or read Module 1 of Legal Language and Writing free.