Skip to content

CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Before the Assessing Officer makes any adjustment while processing a return under section 270(1)(a), which procedure must be followed?

The assessee must first be sent a communication of the proposed adjustment, in writing or electronically. Any response is considered, and if none arrives within thirty days of issue, the adjustment is made and the intimation is sent.

  1. AA communication of the proposed adjustment must be given to the assessee, and if no response is received within thirty days of its issue, the adjustment is madeCorrect
  2. BA hearing must be held before the Commissioner, and the adjustment is made after fifteen days
  3. CThe adjustment may be made at once and the assessee informed later in the intimation
  4. DA notice must be served under section 270(8) and a written order passed

Explanation

Section 270(2) requires a communication of the adjustments in writing or electronic mode first. The assessee's response is considered, and if none is received within thirty days the adjustments are made. Making the adjustment without prior communication contradicts the provision.

Did you get it right without looking?

One question tells you little. A timed set on Assessment shows your real accuracy, how long you take and where you lose marks.

Practise AssessmentFree diagnostic mock

More Assessment questions