83 results for “reassessment”+ Section 142clear
Sorted by relevance
Key Topics
Showing 1–20 of 83 · Page 1 of 5
In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
reassessment of total income under the aforesaid provision. Similar position will obtain in a case where undisclosed income or undisclosed property has been found as a consequence of search. In other words, harmonious interpretation will produce the following results :- (a) In so far as pending assessments are concerned, the jurisdiction to make original assessment and assessment u/s 153A merge into