32 results for “reassessment u/s 147”+ Section 548clear
Sorted by relevance
Key Topics
Showing 1–20 of 32 · Page 1 of 2
Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal
u/s 69C of the I.T. Act, when the assessee could not substantiate with documentary evidences that the funds transferred to the Bank account of the entity was not for layering of funds in lieu of entries? 2. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in ignoring