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Section 242 – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 242. CORRECTNESS OF ASSESSMENT NOT TO BE QUESTIONED.

 

In a claim under this Chapter, it shall not be open to the assessee to question the correctness of any assessment or other matter decided which has become final and conclusive or ask for a review of the same, and the assessee shall not be entitled to any relief on such claim except refund of tax wrongly paid or paid in excess.

 

 

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Income Tax Act, 1961 

 

Indian Laws – Bare Acts

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