Income-tax Act : Correctness of assessment not to be questioned. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Correctness of assessment not to be questioned.

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.