28 results for “reassessment”+ Section 292Bclear
Sorted by relevance
Key Topics
Showing 1–20 of 28 · Page 1 of 2
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
292B is not to defeat on technicalities the object of the statute that is to assess and collect the tax legitimately due under the Act. The mere fact that the Additional Commissioner did not record his I.T.A. Nos. 436 & 437/Asr/2018 15 & Others Group of cases satisfaction in so many words would not render invalid the sanction granted under Section