138 results for “reassessment u/s 147”+ Section 149(1)(b)clear
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In the result, the appeal filed by the Revenue is hereby dismissed
Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)
149(1)(b) of the Act also is applicable. d. Since three years have elapsed from the end of relevant assessment year, thus as per provisions of Section 148 r.w.s 151, the specified authority to grant approval is DGIT (Inv.), Ahmedabad. I.T.A No. 1267/Ahd/2024 A.Y. 2017-18 Page No 5 Mahendrakumar Chunilal Sanghvi vs. DCIT Hence, necessary approval to initiate