Income-tax Act, 2025 · CHAPTER XVI — Procedure for assessment

Section 279Income escaping assessment

Income-tax Act, 2025 (30 of 2025)

(1)

If, in the case of an assessee, any income chargeable to tax has escaped assessment for any tax year (herein and in sections 280 to 286 referred to as the relevant tax year), the Assessing Officer may, subject to the provisions of sections 280 to 286, assess or reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the relevant tax year.

(2)

For the purposes of assessment or reassessment or recomputation under sub-section (1), the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, irrespective of the fact that the provisions of section 281 have not been complied with.

This section refers to

§ 281 Procedure before issuance of notice under section 280

§ 280 Issue of notice where income has escaped assessment

Referenced by

§ 239(3)

§ 251(3)

§ 251(3)(a)

§ 273(1)

§ 280(1)

§ 280(1)(a)

§ 285(1)

§ 285(2)

§ 286(1)

§ 288(1)

§ 293(2)

§ 302(2)

§ 356(1)

§ 357 Appealable orders before Commissioner (Appeals)

§ 362(1)

§ 423(2)

§ 423(5)

§ 424(3)

§ 424(3)(a)

§ 424(5)

§ 426(3)

§ 437(9)

§ 440(1)

§ 440(1)(a)

Rule 176 Procedure for faceless assessment, reassessment or recomputation under section 273(1)

Rule 187 Books of account and other documents to be kept and maintained by a registered non-profit organisation

Rule 46 Maintenance of books of account under section 62