122 results for “reassessment”+ Section 139(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 122 · Page 1 of 7
Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena
1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have been deemed to have been granted