165 results for “reassessment”+ Section 12(2)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled in appealor any other legal proceeding, then, notwithstandinganything contained in sub-section (1) or section 153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from