57 results for “disallowance”+ Section 132Aclear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms ofthe above