78 results for “reassessment”+ Section 32(1)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 132(1). If any books of account or other documents relevant to the assessment had not been produced in the course of original assessment and found in the course of search in our humble opinion such books of account or other documents have to be taken into account while making assessment or reassessment of total income under the aforesaid