95 results for “reassessment”+ Section 17(2)clear
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Bench: Shri A. D. Jain
17,38,000/- on the basis of stamp value under section 50C pending valuation report from the departmental valuer sought by A.O. is illegal and arbitrary.” 2. Apropos Ground No.2, according to the assessee, as is clear from the assessment order, no notice u/s 143(2) of the IT Act was issued before completing the assessment proceedings u/s 147/143