46 results for “section 68”+ Section 250(4)clear
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Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
4, Kolkata vide report dated 22.03.2018, reassessment proceedings u/s. 147 of the Act were initiated by issuing notice under section 148 on 13.09.2018 after seeking prior approval of the competent authority, i.e., PCIT-2, Agra under section 151 of the Act. Based on such information available as per the reasons recorded and subsequent information received from ADIT