Assessability se Relief ka kya connection hai?
tax bar_exam advanced questionMaine taxation mein bahut padha, par yeh concept thodi confuse kar raha hai. Assessee kya hota hai, aur isse relief ke liye kya condition hote hain? Maine padha hai ke section 68 se asset relief mil sakta hai, par koi bhi case nahi hai jo iski detail se explain karta hai.
Mujhe lagta hai ki yeh section 68 aur 69 ke beech ek connection hai, par mujhe clear idea nahi hai. Kya section 68 mein asset se relief ke liye assessment year se koi relationship hota hai ya fir income ke sath? Maine kuch cases padhe, likhe hain: CIT vs. Bangur Sugar Mills, CIT vs. Khemka. Unhein read karne ke baad bhi mujhe clear idea nahi hai.
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Assessability se Relief ka connection yeh hai ki jab aapko kisi issue mein relief milta hai, to pahle wala assessability khatam ho jata hai. Isse aapka case court mein proceed hoga, aur relief milne par aapko koi aur assessability ka dhyaan nahi dena padega. Yeh khaas karn se true hai jo apne rights ke liye case kar rahe hain.