32 results for “reassessment”+ Section 153C(1)clear
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In the result, the appeals of the assessee are allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
153C and 143(3), is required to take approval from the Joint C.I.T. under Section 153D of the Act, if the Assessing Officer is below the rank of Joint C.I.T. For the purpose of approval, the Approving Authority is required to see all search material including incriminating material, seized documents, appraisal reports, enquiries made by the investigation wing and various