160 results for “reassessment”+ Section 11(2)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A, the AO gets the jurisdiction to assess or reassessthe ‘total income’ in respect of each assessment yearfalling within six assessment years. However, it isrequired to be noted that as per the second proviso toSection 153A, the assessment or re-assessment