193 results for “reassessment”+ Section 13(1)(c)clear
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Bench: Sh. Ravish Sood & Dr. M. L. Meena
13 “149(1) No notice under section 148 shall be issued for the relevant assessment year,— [(a) if four years have elapsed from the end of the relevant assessment year, unless the case falls under clause (b) [or clause (c)]; (b) if four years, but not more than six years, have elapsed from the end of the relevant assessment year