187 results for “reassessment”+ Section 2(6)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
6 preceding years, preceding the year in which search etc. has been initiated. Thereafter he has to assess or reassess the total income of these six years. It is obligatory on the part of the AO to assess or reassess total income of the six years as provided in section 153A(1)(b) and reiterated in the 1st proviso