44 results for “reassessment”+ Section 149(1)(c)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
c) he is in possession of any money or bullion etc. which represents wholly or partly the income or property which has not been and which would not be disclosed for the purpose of assessment, called as undisclosed income or property. We find that the provision in section 132 (1) does not use the word "incriminating document". Clauses