Assessment

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23 July 2010 when should one consider that assessment has been completed

Aditya Maheshwari

Aditya Maheshwari (Expert)
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23 July 2010 The assessment of a person can complete on summary assessment also by issue of intimation u/s 143(1).

If case is selected for scrutiny then it is completed after issue of order u/s 143.

If case is reopened u/s 148 then assessment is completed after issue of order for the same.

There can be no reopening of case after a period of 6 years.