14 results for “reassessment u/s 147”+ Condonation of Delayclear
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In the result, the appeal is allowed for statistical purposes
Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2012-13
u/s. 144 r.w.s. 147 of the Act. 3. Aggrieved, the assessee preferred first appeal before ld. CIT(Appeals), who dismissed the same vide impugned order. 4. The assessee has filed this appeal before the tribunal on the following grounds : “1. That under the facts and circumstances of the case the learned Authorities below have erred both on facts