86 results for “reassessment”+ Section 132Aclear
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Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar
reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A