83 results for “reassessment”+ Section 142(2)(a)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
2) of section 153, which has been dealt with by Ld. Counsel. It provides that if any assessment made under sub-section (1) is annulled in appeal etc., then the abated assessment revives. However, if such annulment is further nullified, the assessment again abates. The case of the Ld. Counsel is that this provision further shows that completed assessments stand