32 results for “reassessment”+ Section 153C(2)clear
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Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
2. That learned CIT(A) has wrongly upheld rejection of submitted evidence of government records establishing movement of claimed purchases. 3. That the appellant was not allowed sought opportunity of hearing through video conference. 4. That assessment framed on the facts & circumstances of the case is illegal which could only be made under section 153c as document on the basis