78 results for “reassessment”+ Section 32clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
32 &33 Others were that in the case of an individual assessee and who was carrying on business in the name and style of M/s. A.K. Traders, there was a search of his residence and business premises on 13th December, 2005 under section 132 of the Act. Pursuant to the search, the Assessing Officer issued notice under section 153A