A method is presented to describe the electron scattering process at an ionization of inner-shell electrons. The differential cross-section with the energy transfer and the momentum transfer is calculated using the expression of the generalized oscillator strength. This cross-section and the total ionization cross-section are fairly close to the results obtained by the Gryzinski equation. The photo-absorption cross-section obtained by the present treatment shows good agreement with the experimental data in a wide range of the photon energy. Based on the present treatment, the scattering angle distribution of the primary electron is calculated
