25 results for “reassessment”+ Section 153Aclear
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Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner. Provided that nothing contained in this section shall apply where the assessment or reassessment