Correctness of Assessment Not to be Questioned

Section 436 — - CORRECTNESS OF ASSESSMENT NOT TO BE QUESTIONED

Section 436 of the Income-tax Act, 2025 corresponds to s. 242 of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Refund proceedings cannot be used to re-litigate finality of assessment. Assessment becomes final after appellate process / non-filing of appeal within limitation. Refund claim cannot revive that battle.

PRACTITIONER PLANNING NOTES

• Limited route: rectification u/s 287 [154] for arithmetic / clerical errors -- 4-year limitation.
• Re-assessment u/s 280 [147/148] if Revenue's interest; condonation u/s 119(2)(b) for assessee's interest in extreme hardship.

CROSS-REFERENCES

• s. 263 (filing of return).
• s. 270 [143(1)] (intimation).
• s. 245 (set-off of refund against demand).
• s. 119(2)(b) (condonation of delay).