53 results for “reassessment”+ Section 149(1)(b)clear
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In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
149(1)(b) I.T.A. No. 356/Asr/2017 22 Assessment Year: 2006-07 of the Act. The assessee had declared the primary fact accordingly assessment was completed for AY 2005-06. Later, in pursuing appeal order for AY 2005-06 the proceeding U/s 148 was initiated for AY 2006-07. Section 150(1) dealing with the provision providing time limit for issue