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Assess

Assess Income Tax Act, 1961, Section 147 The expression ‘‘assess’’ refers to a situation where the assessment of the assessee for a particular year is, for the first time, made by resorting to the provisions of Section 147 because the assessment had not been made in the regular manner under the Act. [C.I.T. v. Sun Engineering Works (P) Ltd., (1992) 4 SCC 363 (376)]

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