56 results for “reassessment”+ Section 149(1)(c)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
1) of section 150 as amended can be availed of for reopening assessments, which have attained finality and could not be reopened due to bar of limitation, that was attracted at the relevant time to the proposed reassessment proceedings under the provisions of section 149 of the Act." (p. 776) I.T.A. No. 356/Asr/2017 20 Assessment Year: 2006-07 ITAT KOLKATA