208 results for “reassessment”+ Section 13(1)(b)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
13. It is also not possible to say that the order of the AAC contains a direction that the excess should be assessed in the hands of the co-owners. What is a "direction" for the purposes of section 153(3)(ii) of the Act has already been discussed. In any event, what ever else it may amount