Section 148 - Law Dictionary Search Results
Home Dictionary Name: section 148Regular assessment
Regular assessment, section 148 mandates the Assessing Officer to serve a notice on the assessee before making the assessment, reassessment or re-computation under s. 147. From the aforemen-tioned provisions, it is manifest that an initial assessment made by the Assessing Officer either on the assessee voluntarily furnishing a return of the income or furnishing such a return on being served a notice under s. 148, is a 'regular assessment' under s. 2(40) of the Act, but an order passed by the Assessing Officer making a reassessment or revised assessment in a case where an assessment had been made, does not come within the meaning of the said expression, K. Govindan and Sons v. CIT, AIR 2001 SC 254: (2001) 1 SCC 460....
Weaker section of society
Weaker section of society, the expression 'weaker sections of society' includes also citizens of 'backward classes' who are covered by notification issued in pursuance to articles 15(4) and 16(4) of the Constitution, AIR 1988 MP 142 (144). [Constitution of India, Arts. 15(4) & 16(4)]Members of the Scheduled Castes and Schedules Tribes have ordinarily been accepted as belonging to the weaker sections. Attempt to bring in the test of economic means has often been tried but no guideline has been evolved. Apart from the members of the Scheduled Castes and Scheduled Tribes, there would be millions of other citizens who would also belong to the weaker sections. The Constitution makers intended all citizens of India belonging to the weaker sections to be benefited when Article 46 was incorporated in the Constitution. Parliament in adopting the same language in s. 21 of Act also intended people of all weaker sections to have the advantage. It is, therefore, appropriate that the Central Governm...
Sub-section
Sub-section, means a sub-section of the sections in which the word occurs. [General Clauses Act, 1897, s. 3(61)]Sub-section, shall mean a sub-section of the section in which the word occurs. [General Clauses Act, 1897, s. 3(61)]...
Section
Section, means section of the Act or Regulation in which the word occurs. [General Clauses Act, 1897, s. 3(54)]The word 'section' denotes one of the those portions of a Chapter of this Code which are distinguished by prefixed numeral figures. [Penal Code (45 of 1860), s. 50]Section shall means a section of the Act or Regulation in which the word occurs. [General Clauses Act, 1897 (10 of 1897), s. 3(54)]...
Under this section
Under this section, the words 'under this section' in the Explanation are significant relating, as it does, to the governing topic in the section, namely, computation of the period of limitation, Udayan Chinubhai v. R.C. Bali, AIR 1977 SC 2319 (2326): (1977) 4 SCC 309: (1978) 1 SCR 547. [Limitation Act, 1963, s. 12(2)]...
SEC
SEC Securities and Exchange Commission see also the Important Agencies section ...
section 1983
section 1983 : the section of title 42 of the U.S. Code that makes a person liable for depriving another of any rights, privileges, or immunities secured by the U.S. Constitution and laws while acting under color of any statute, ordinance, regulation, custom, or usage of a state ...
section 213a
section 213a A section of the Immigration and Nationality Act (INA) which establishes that sponsors have a legal duty to support immigrants they want to bring (sponsor) to the United States. They must complete Form I-864 Affidavit of Support. Source: Department of State. March 2007. ...
cross sectional
of or pertaining to a cross section as a cross sectional slice...
Sectionality
The state or quality of being sectional sectionalism...
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