29 results for “reassessment”+ Deemed Dividendclear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made