133 results for “reassessment”+ Section 147(1)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
1, 1989, as also sections 148 to 152 are substantially different from the provisions as they stood prior to such substitution. Under the old provisions of section 147, separate clauses (a) and (b) laid down the circumstances under which income escaping assessment for the past assessment years could be assessed or reassessed