6 results for “section 68”+ Section 189(3)clear
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Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment