25 results for “reassessment”+ Section 153A(1)(b)clear
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Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) 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