145 results for “disallowance”+ Section 148(1)clear
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section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 30.03.2014 for Assessment Year (A.Y.) 2008-09. 2. The appeal challenges the impugned order on the twin aspects on which the ld. CIT(A) has quashed the assessment, i.e., (i) that the reopening is invalid as a notice u/s. 148(1), issued