75 results for “reassessment”+ Section 153A(1)(b)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
1)(b) and reiterated in the 1st proviso to this section. The second proviso states that the assessment or reassessment pending on the date of initiation of the search or requisition shall abate. We find that there is no divergence of views in so far as the provision contained in section 153A