23 results for “reassessment”+ Section 120(1)clear
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Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand