69 results for “reassessment”+ Section 144(1)(a)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case