Section-279 : Income escaping assessment

1. Section-279 as per act

1. If, in the case of an assessee, any income chargeable to tax has escaped assessment for any tax year (hereinafter referred to as "the relevant tax year" in this section and sections 280 to 286, the Assessing Officer may, subject to the provisions of sections 280 to 286, for the relevant tax year,––
   
   
   1. assess or reassess income;
   2. recompute the loss or the depreciation allowance or any other allowance or deduction.
2. For the purposes of the assessment or reassessment or recomputation under this section, Assessing Officer may assess or reassess––
   
   
   1. the income which has escaped assessment;
   2. income in respect of other issues which come to his notice subsequently in the course of the proceedings under this section, irrespective of the fact that the provisions of sections 280, 281 and 284 were not complied with.

2. Help and useful links for Section-279

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. How to Handle Income Tax (IT) Department Notices?
4. Income Tax Notice FAQs
5. Income Escaping Assessment – All you need to know
6. Scrutiny Notice u/s 148 Response Service Plan